Do I need a sales tax permit in Vermont?

Every business required to collect Vermont sales and use tax, and every business buying goods for resale, must apply for a license before it starts business or opens a new place of business. Vermont calls the registration a Vermont sales tax license. For a seller outside Vermont, the economic nexus threshold is $100,000 in sales or 200 separate transactions in the 12 months before the month for which the tax is owed. Vermont's own rule sets which sales count toward it and when registration must follow.

Sales tax permit · Vermont

How to Get a Vermont Sales Tax License

The short answer. In Vermont, the registration a business must hold before it makes sales subject to Vermont sales tax is a Vermont sales tax license, issued by the Vermont Department of Taxes. Vermont charges no fee for the sales tax license.

Vermont Sales Tax License at a Glance

What Vermont calls it	Vermont Sales Tax License
Issued by	Vermont Department of Taxes
How to apply	Online or paper
Fee	Free
Security deposit or bond	Not confirmed
Expires	Does not expire (see Renewal)
Several locations	One for each location
Local sales tax	Depends (see Local taxes)
Threshold for sellers outside the state	$100,000 in sales or 200 separate transactions

Read from the government sources listed at the foot of this page, last checked September 29, 2026. See the sources.

Who Needs a Vermont Sales Tax License

Every business required to collect Vermont sales and use tax, and every business buying goods for resale, must apply for a license before it starts business or opens a new place of business.

For a seller outside Vermont, the economic nexus threshold is $100,000 in sales or 200 separate transactions in the 12 months before the month for which the tax is owed. Vermont's own rule sets which sales count toward it and when registration must follow.

How to Apply

You apply to the Vermont Department of Taxes. You can apply online or on a paper application. Go to Vermont's registration page.

Vermont requires your registration to be displayed at the place of business.

What It Costs

Vermont charges no fee for the sales tax license.

We have not confirmed whether Vermont can require security, such as a deposit or bond; check with the Vermont Department of Taxes.

Does It Expire?

The sales tax license does not expire. Each license is tied to the place of business named on it, and you surrender it when you stop doing business there.

More Than One Location

A business needs a separate sales tax license for each place of business in Vermont.

Local Sales Taxes in Vermont

Local option sales, meals and rooms taxes are collected by the Vermont Department of Taxes with the state tax. Burlington charges its own gross receipts tax on meals, alcohol, lodging and amusements, which is paid directly to the City of Burlington.

More for Vermont Businesses

Vermont resale certificate, for buying inventory for resale.
Sales tax nexus checker, to see which other states your sales may require you to register in.
Vermont LLC guide, for forming and running an LLC in the state.
LLC guide for eBay sellers in Vermont, for selling only through a marketplace.

Frequently Asked Questions

: Every business required to collect Vermont sales and use tax, and every business buying goods for resale, must apply for a license before it starts business or opens a new place of business. Vermont calls the registration a Vermont sales tax license. For a seller outside Vermont, the economic nexus threshold is $100,000 in sales or 200 separate transactions in the 12 months before the month for which the tax is owed. Vermont's own rule sets which sales count toward it and when registration must follow.
: Vermont charges no fee for the sales tax license. We have not confirmed whether Vermont can require security, such as a deposit or bond; check with the Vermont Department of Taxes.
: The sales tax license does not expire. Each license is tied to the place of business named on it, and you surrender it when you stop doing business there.
: A business needs a separate sales tax license for each place of business in Vermont.
: Local option sales, meals and rooms taxes are collected by the Vermont Department of Taxes with the state tax. Burlington charges its own gross receipts tax on meals, alcohol, lodging and amusements, which is paid directly to the City of Burlington.

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state's law and tax agency say about the registration a business holds before it makes taxable sales, with the sources this page cites. It cannot tell you whether your own business must register: that turns on what you sell, where you sell it from, and how much you sell into the state, and fees, security rules and thresholds change between our reviews. Confirm your own position with the tax agency named on this page before you start selling.

Sources

Each entry below is a document recorded in our verified Vermont sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so.

legislature.vermont.gov/statutes/section/32/233/0970732 V.S.A. 9707, Registration
legislature.vermont.gov/statutes/section/32/233/0970132 V.S.A. 9701(9)(F), definition of vendor (economic nexus)
tax.vermont.gov/business/sales-and-use-taxVermont Department of Taxes, Sales and Use Tax
tax.vermont.gov/business-and-corp/sales-and-use-tax/getting-startedVermont Department of Taxes, Sales and Use Tax: Getting Started
tax.vermont.gov/business/registerVermont Department of Taxes, Register for a Business Tax Account
tax.vermont.gov/sites/tax/files/documents/BR-400.pdfForm BR-400, Application for Business Tax Account (Rev. 08/25)
legislature.vermont.gov/statutes/section/24/005/0013824 V.S.A. 138, Local option taxes
burlingtonvt.gov/210/Gross-Receipts-TaxCity of Burlington, Gross Receipts Tax

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Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.