Vermont Sales Tax Guide & Nexus Calculator (2026)
Vermont has a 6% state rate and taxes digital goods including SaaS. Vermont is an SST member state and was one of the early states to enact economic nexus legislation. Local option taxes may apply in some municipalities.
Quick Reference
Section titled “Quick Reference”| Criterion | Detail |
|---|---|
| State Rate | 6% |
| Economic Nexus Threshold | $100,000 gross sales (rolling 12 months) |
| Transaction Threshold | None |
| Digital Goods / SaaS | Taxable |
| Typical Filing Frequency | Quarterly |
| SST Member | Yes |
| Registration Portal | myvermont.gov (myVTax) |
Economic Nexus
Section titled “Economic Nexus”For informational purposes only · Not legal or tax advice · Consult a licensed tax professional · Rules as of 2026
Vermont’s economic nexus threshold is $100,000 in gross sales into Vermont in the current or prior calendar year. Once exceeded, registration and collection are required.
Vermont was one of the states that enacted economic nexus legislation in 2017, ahead of the Wayfair decision. Marketplace-facilitated sales count toward the threshold. Vermont eliminated its 200-transaction alternative threshold before 2025.
Tax Rate and Product Taxability
Section titled “Tax Rate and Product Taxability”Vermont’s state rate is 6%. Vermont allows municipalities to impose a local option tax:
- State: 6%
- Local option (some municipalities): 1%
- Combined where local option applies: 7%
Not all Vermont municipalities have enacted a local option tax. Major towns that have done so include Burlington, Montpelier, and several others. Most Vermont purchases are at 6% unless the delivery is to a local option municipality.
Product Categories
Section titled “Product Categories”Taxable: Tangible personal property, digital goods, most retail goods, certain services.
Exempt: Prescription drugs, most groceries (food for home consumption is exempt), qualifying agricultural inputs, certain medical equipment.
Digital Goods and SaaS
Section titled “Digital Goods and SaaS”Vermont taxes SaaS and digital goods. Vermont’s Department of Taxes applies sales tax to:
- SaaS — taxable
- Downloaded software — taxable
- Digital content (music, ebooks, streaming) — taxable
- Online subscriptions for digital products — taxable
Vermont’s digital goods taxability is broad. SaaS sellers crossing $100,000 in Vermont revenue have a collection obligation.
Registration
Section titled “Registration”Vermont is an SST member state. Register through the SSTRS at streamlinedsalestax.org for multi-state coverage including Vermont.
For Vermont-only registration:
- Go to myVTax: myvermont.gov
- Register for a Sales and Use Tax Account
- Provide EIN and business information
- You will receive a Vermont Sales and Use Tax Registration number
Registration is free.
Foreign Sellers
Section titled “Foreign Sellers”Vermont accepts foreign business registrations. A US EIN is required.
Filing Frequency and Deadlines
Section titled “Filing Frequency and Deadlines”| Annual Tax Liability | Filing Frequency |
|---|---|
| Less than $500 | Annual |
| $500–$12,000 | Quarterly |
| More than $12,000 | Monthly |
Quarterly due dates: Returns are due by the 25th of the month following the quarter end (April 25, July 25, October 25, January 25).
Returns are filed through myVTax.
Compliance Notes
Section titled “Compliance Notes”25th deadline: Vermont’s quarterly due date is the 25th of the following month — later than the 20th used by most states.
Local option municipalities: Vermont’s local option tax adds 1% in participating municipalities. Check whether destination addresses are in local option towns.
SST member: Use the SSTRS for multi-state registration covering Vermont.
Digital sellers: Vermont taxes SaaS. Register once you cross $100,000.
Small market: Vermont’s population is under 650,000 — the second smallest in the US. Most remote sellers take longer to reach $100,000 here.