VT Form SUT-459 Election by Manufacturer or Retailer Occasionally Acting as a Contractor - Vermont

What Is VT Form SUT-459?

This is a legal form that was released by the Vermont Department of Taxes - a government authority operating within Vermont. As of today, no separate filing guidelines for the form are provided by the issuing department.

FAQ

Q: What is the VT Form SUT-459?
A: The VT Form SUT-459 is a form used by manufacturers or retailers in Vermont who occasionally act as contractors to elect not to pay sales or use tax on purchases used exclusively in contractor activities.

Q: Who needs to file the VT Form SUT-459?
A: Manufacturers or retailers in Vermont who occasionally act as contractors and want to be exempt from paying sales or use tax on purchases used exclusively in contractor activities need to file the VT Form SUT-459.

Q: What does it mean to occasionally act as a contractor?
A: Occasionally acting as a contractor refers to instances where a manufacturer or retailer in Vermont engages in contracting activities but does not primarily operate as a contractor.

Q: What is the purpose of filing the VT Form SUT-459?
A: The purpose of filing the VT Form SUT-459 is to elect not to pay sales or use tax on purchases used exclusively in contractor activities for manufacturers or retailers who occasionally act as contractors in Vermont.

Q: What purchases are exempt from sales or use tax under the VT Form SUT-459?
A: Purchases used exclusively in contractor activities are exempt from sales or use tax under the VT Form SUT-459.