Vermont sales tax due dates fall on the 25th of the month following each reporting period, and the Vermont Department of Taxes assigns you a monthly, quarterly, or annual filing schedule based on your total sales tax liability from the prior calendar year. Businesses with $2,500 or more in prior-year liability file monthly; those between $500 and $2,500 file quarterly; and those at $500 or less file once a year.1Vermont General Assembly. Vermont Code 32 – 9775 Returns One quirk is worth flagging up front: the January monthly return is due February 23, not February 25.
Which Filing Schedule Applies to You
Vermont looks at your total sales and use tax liability for the immediately preceding calendar year and sorts you into one of three groups under 32 V.S.A. ยง 9775:1Vermont General Assembly. Vermont Code 32 – 9775 Returns
- Annual filer: prior-year liability of $500 or less.
- Quarterly filer: prior-year liability of more than $500 but less than $2,500.
- Monthly filer: prior-year liability of $2,500 or more.
These thresholds are annual figures, not monthly ones. If your business wasn’t operating for a full prior year, Vermont prorates the liability to estimate what it would have been over twelve months. The Department notifies you of your assigned frequency, and that assignment holds until the state changes it to reflect shifts in your sales volume. A significant jump or drop in taxable sales usually means a new frequency the following year.
Monthly Due Dates
Monthly filers owe a return and payment by the 25th of the month after each reporting period. Sales made in March are reported and paid by April 25. Sales made in July are reported and paid by August 25. And so on through the calendar.
The exception to memorize: the January reporting period is due February 23, not February 25. The statute specifies this shorter window, so a calendar entry for February 25 will leave you two days late.1Vermont General Assembly. Vermont Code 32 – 9775 Returns
Quarterly Due Dates
Quarterly filers report four periods ending March 31, June 30, September 30, and December 31. The deadlines are:2Vermont Department of Taxes. Sales and Use Tax FAQs
- First quarter (January through March): April 25
- Second quarter (April through June): July 25
- Third quarter (July through September): October 25
- Fourth quarter (October through December): January 25
Each return covers all taxable sales during the three-month window, so your records need to be consolidated before you sit down to file.
Annual Due Date
Annual filers submit one return covering the full calendar year, January 1 through December 31, by January 25 of the following year.1Vermont General Assembly. Vermont Code 32 – 9775 Returns It’s the simplest schedule, available only to businesses with $500 or less in annual sales tax liability. The tradeoff is that you need clean records across the entire year rather than reconciling at shorter intervals.
Weekends and Holidays
When the 25th falls on a weekend or state holiday, the deadline moves to the next business day. This rule applies to all three filing frequencies. If you already track federal tax deadlines with that convention in mind, the same logic applies to Vermont sales tax.
What Happens If You Miss a Due Date
Vermont imposes separate penalties for failing to file and failing to pay, and the two can stack. Each runs at 5% of the unpaid tax for every month or partial month you’re late, capped at 25% of the total tax owed.3Vermont General Assembly. Vermont Code 32 – 3202 If you don’t file within 60 days of the due date, a minimum $50 penalty applies even if you owe no tax for the period.
Interest runs on top of the penalties. Vermont sets the rate annually based on the average prime rate charged by banks during the prior twelve months, rounded up to the nearest quarter percent. For 2026, that rate is 7.75%, accruing monthly on any unpaid balance.4Vermont Department of Taxes. Interest and Penalties Even a short delay adds up quickly once the flat percentage penalties and compounding interest are combined.
Penalties can be waived if you show the failure was due to reasonable cause rather than willful neglect, but you have to make that case to the Commissioner, and forgetting generally doesn’t qualify.
Filing the Return
Vermont sales and use tax returns use Form SUT-451, filed electronically through the myVTax portal or submitted on paper.5Vermont Department of Taxes. Form SUT-451 Electronic filing is mandatory for businesses that remitted more than $100,000 in sales and use tax the prior year, those reporting local option taxes, and those reporting cannabis sales.6Vermont Department of Taxes. Create a myVTax Account Tax practitioners who prepare more than 10 returns per year must also file electronically. Paper returns go to the Vermont Department of Taxes at 133 State Street, 1st Floor, Montpelier, VT 05633-1401, and the envelope must be postmarked by the deadline.7Vermont Department of Taxes. Mailing Address Paper takes longer to process and gives you no instant confirmation, so build in a few days of buffer if you go that route.