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Individual Consumer's Use Tax Form

Individual Consumer's Use Tax Form

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Instructions and help about 4340 form

This is a Taxbit from the Vermont Department of Taxes. Do you shop online? Or do you ever buy taxable items in other states and bring them back to Vermont? If the answer is yes to one--or both--of these questions, there is a possibility you owe Vermont Use Tax. What is Use Tax? When a seller does not charge the buyer the 6 percent Vermont Sales Tax on an item taxable in Vermont, the buyer must pay Vermont Use Tax, also 6 percent. Taxable items sold over the internet, by mail-order, by phone, or bought out-of-state and used in Vermont generally qualify. Vermont Sales and Use Tax is destination-based. This means one of the following must happen for the purchased item to be subject to sales and use tax: The buyer takes possession of the item in Vermont. The buyer purchases the item outside of Vermont and then brings it into Vermont. The buyer has the item delivered or shipped to Vermont. If you don't pay at least 6% sales tax when you buy a taxable item, then you owe Vermont Use T

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