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.
Q: What is Form SU-452?
A: Form SU-452 is the Vermont Use Tax Return.
Q: What is Vermont Use Tax?
A: Vermont Use Tax is a tax imposed on tangible personal property or taxable services purchased for use, storage, or consumption in Vermont.
Q: Who is required to file Form SU-452?
A: Individuals and businesses who purchased taxable items for use in Vermont and did not pay sales tax at the time of purchase are required to file Form SU-452.
Q: When is Form SU-452 due?
A: Form SU-452 is due on the same day as the Vermont income tax return, which is April 15th for calendar year filers.
Q: What information is required to complete Form SU-452?
A: To complete Form SU-452, you will need to provide information about your purchases of taxable items, including the purchase dates, purchase prices, and the amount of use tax owed.
Q: What if I don't file Form SU-452?
A: Failure to file Form SU-452 and pay the required use tax may result in penalties and interest.
Q: Are there any exemptions to the Vermont Use Tax?
A: Yes, certain purchases are exempt from the Vermont Use Tax, such as items purchased for resale or items purchased by exempt organizations.
Q: What is the current use tax rate in Vermont?
A: The current Vermont Use Tax rate is 6%.
Form Details:
Download a printable version of Form SU-452 by clicking the link below or browse more documents and templates provided by the Vermont Department of Taxes.