INSTRUCTIONS: VERMONT USE TAX RETURN (Form SU-452)
Vermont buyers should file a form SU-452 to document the purchase of all tangible personal property on which sales tax was not filed. This document should not be filed if you are required to file a Vermont Sales & Use Tax Return. This form should also be filed if you have purchased boats or snowmobiles in order to facilitate registration. The form is found on the website of the Vermont Department of Taxes.
Vermont Use Tax Return SU-452 Step 1: In the section labeled "Buyer," enter your Social Security number, federal identification number (if applicable), last name, first name, middle initial, business name (if applicable) and mailing address.
Vermont Use Tax Return SU-452 Step 2: In the section labeled "Seller," provide the name of the individual or business from which the purchase was made, their Social Security or federal identification number, and their mailing address.
Vermont Use Tax Return SU-452 Step 3: The next section concerns trade-in or allowable insurance credits. You must attach a copy of the invoice or other supporting documentation.
Vermont Use Tax Return SU-452 Step 4: Section A should be completed for all property. Enter the amount of the kind trade-in credit granted by the seller.
Vermont Use Tax Return SU-452 Step 5: Sections B through D only concern the purchase of snowmobiles or boats. In section B, enter the amount you received from the sale of another snowmobile or boat within the last three months preceding the purchase if the vehicle was in your name.
Vermont Use Tax Return SU-452 Step 6: In section C, enter any insurance money received for a boat or snowmobile which was completely destroyed within the three months preceding the purchase.
Vermont Use Tax Return SU-452 Step 7: In section D, enter any insurance money received for a damaged boat or snowmobile in the three months preceding this purchase.
Vermont Use Tax Return SU-452 Step 8: On line one of the section labeled "Calculation of use tax," enter the purchase price.
Vermont Use Tax Return SU-452 Step 9: On line two, enter the allowable credit calculated above.
Vermont Use Tax Return SU-452 Step 10: Subtract line two from line one to determine your taxable amount. Enter this on line three.
Vermont Use Tax Return SU-452 Step 11: Multiply line 3 by 6%. This is your use tax due. Sign and date the form.
