Guide to Meals and Rooms Tax and Sales and Use Tax Statistical

Guide to Meals and Rooms Tax and

Sales and Use Tax Statistical Data

TAX.VERMONT.GOV | 1

FEBRUARY 2022

Contents

Section 1: Getting the Report 2

How to Find and Open a Statistical Report � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �2

Navigating a Statistical Report � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �3

Section 2: Meals and Rooms Tax Statistics 3

Meals and Rooms Tax: The County Tab � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �3

Meals and Rooms Tax: The Town Tab � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �4

Section 3: Sales and Use Tax Statistics 4

Sales Classication � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �4

Section 4: Local Option Tax Statistics 4

Tax-Exempt Purchases � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �5

Use Tax � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �5

Section 5: Resources 5

Useful Links � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �6

Contact us � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �6

The Vermont Department of Taxes publishes Meals and Rooms Tax (MRT) and Sales and Use Tax (SUT) data by

month, quarter, calendar year, and scal year. Preliminary reports are created 75 days after the end of a ling

period. Updated reports are created 180 days after the end of a ling period, and are based on more recent

information after late returns and adjustments. Reports are formaed as Microsoft Excel (.xlsx) spreadsheets.

This guide explains where to nd and open the statistical data reports on the Department website, how the

spreadsheets are formaed, and how to read the data for both tax types.

TAX.VERMONT.GOV | 2GUIDE TO MEALS AND ROOMS TAX AND SALES AND USE TAX STATISTICAL DATA - GB-1230

HOW TO FIND AND OPEN A STATISTICAL REPORT

Section 1: Getting the Report

Find and open a statistical report by visiting our data

and statistics section at hps://tax.vermont.gov/data-

and-statistics.

Select the tax type you would like to access. The

following examples are from the Meals and Rooms

Tax Data page. The Sales and Use Tax Data page has

a similar look and feel.

The statistical report contains general information

about the type of tax, the tax rates, and years for

which data is available. The following examples use

MRT data from April, 2019. Hyperlinks connect to

A dialogue box pops up for the period you have

selected. You may choose from the following:

1. Open with, which opens a spreadsheet le

window without downloading it. If your system

doesn’t automatically open Microsoft Excel les,

click the drop-down arrow to the far right of that

line to choose a program on your computer to open

the le. Other programs that open Excel les are

Numbers, Google Docs, and some web browsers.

2. Save to your computer (using the same le

name)

report periods that are currently available. Months that are not linked (no underline) do not yet have data

available. For this example, in the 2019 table, click April in the Monthly Preliminary column.

3GUIDE TO MEALS AND ROOMS TAX AND SALES AND USE TAX STATISTICAL DATA - GB-1230 TAX.VERMONT.GOV |

NAVIGATING A STATISTICAL REPORT

The report le has the following tabs at the boom of the window:

• Cover shows the date, type of report, and notes about the information in the report.

• The County and Town tabs show:

• taxable receipts by county and category, e.g. Meals, Rooms, Alcohol for the period,

• taxable receipts for the same period one year prior, and

• the percentage of change between the two periods.

• The Town Data and County Data tabs show the same data as before, with more detail about the number

of accounts with taxable receipts in each location and category for the period.

Monthly statistical reports contain sales receipts for monthly lers only. Quarterly and

annual reports present data from all lers. For example, a report showing only the month of

March does not include sales data for the rst quarter (January-March). For monthly and

quarterly sales data for January through March of 2019, view the quarterly report.

Section 2: Meals and Rooms Tax Statistics

MEALS AND ROOMS TAX: THE COUNTY TAB

The image below examines the contents of the county tab. Note that the numbers represent the total meals,

rooms, and alcohol sales during April 2019, not the amount of tax collected. The rst row, Vermont, shows the

total receipts for the entire state for April, 2019 and April, 2018. The Period to Period Change section shows the

percentage of change between the two years for the same period.

In April 2019, Bennington County had $4,466,727 in sales of taxable meals. There were $4,535,609 in sales of

taxable meals during April, 2018. Sales in 2019 were down 1.5% from the same period in 2018.

The counties of Essex and Grand Isle have asterisks (*) under the Rooms and Alcohol columns for both periods.

Fewer than 10 businesses reported sales for the period, so to protect taxpayer condentiality, data has been

suppressed in the rooms and alcohol columns.

TAX.VERMONT.GOV | 4GUIDE TO MEALS AND ROOMS TAX AND SALES AND USE TAX STATISTICAL DATA - GB-1230

Vermont’s Sales and Use Tax rate is 6%. To calculate sales tax collected in Franklin County

for the period shown, multiply the retail amount of $16,727,821 by 6% (or 0.06). The

result is $1,003,669.26.

MEALS AND ROOMS TAX: THE TOWN TAB

The Town tab displays information in the same format, but shows the taxable sales for individual towns. For

condentiality, the report only shows towns with 10 or more taxpayer accounts.

To calculate tax, multiply the taxable sales by the appropriate tax rate: Meals, Rooms 9%, Alcohol 10%.

Example 1: To calculate the amount of meals tax collected in the Town of Bennington in April, 2019, multiply

the total sales of $2,558,119 by the meals tax rate of 9%, (or 0.09). The result is $230,230.71.

Example 2: To calculate the alcohol tax collected in Bennington for the same period, multiply the total sales of

$281,732 by the alcohol tax rate of 10% (or 0.1). The result is $28,173.20.

Section 3: Sales and Use Tax Statistics

SALES CLASSIFICATION

The Sales and Use Tax spreadsheets

are similar to the Meals and Rooms Tax

spreadsheets illustrated in Section 2.

However there are dierences in how the

sales are classied:

1. Gross Receipts includes all reported

sales, including items exempt from sales

tax. This is for reference only.

2. Retail Receipts includes only taxable

sales. Exempt sales are not included.

3. Use Receipts represents business

purchases subject to use tax. See Section 5

for an explanation of Vermont Use Tax.

Some Vermont municipalities have voted to add a Local Option Tax (LOT) of 1% to Sales Tax and/or Meals,

Rooms, and Alcohol Taxes. LOT does not apply to use tax. LOT is a way for municipalities to raise additional

revenue, and it is collected by the State through MRT and SUT returns led by vendors doing business in

Vermont. The State returns 70% (minus a fee of $5.96 per return) to the municipality and retains 30% for the

Section 4: Local Option Tax Statistics

5GUIDE TO MEALS AND ROOMS TAX AND SALES AND USE TAX STATISTICAL DATA - GB-1230 TAX.VERMONT.GOV |

Payment In Lieu Of Taxes (PILOT) fund. PILOT compensates municipalities for municipal taxes they are

unable to collect on state-owned buildings.

For example, to calculate Local Option Tax collected for meals, rooms and alcohol purchases in Braleboro:

1. Total the Receipts:

$3,071,478 Meals

+ $604,671 Rooms

+ $422,723 Alcohol

$4,098,872 Total Taxable Receipts

2. Multiply the result by 1% (0.01):

$4,098,872

x 0.01

$40,998.72

The town of Braleboro received 70% of LOT from the State, or $28,692.10, minus a fee of $5.96 per return. The

remainder (30%, or $12,306.62) went to PILOT.

See a list of participating municipalities that have a Local Option Tax at tax.vermont.gov.

Section 5: Resources

TAX-EXEMPT PURCHASES

Certain sales are exempt from Vermont Sales and Use Tax. Exemptions may be:

• Product-based. Certain items are always exempt from sales tax, no maer who buys them.

• Use-based. An item is exempt only for specic uses, such as fertilizer used in commercial agriculture.

• Entity-based. An item normally subject to tax is purchased by a 501(c)(3) nonprot organization, or for

resale by a business registered with the Vermont Department of Taxes.

For general information about Vermont’s exemptions for sales and use tax purchases, please see sales and use

tax exemptions.

In 2019 the Vermont legislature enacted a meals tax cxemption. A business may purchase meals for resale

using an exemption certicate, provided that the business will collect meals tax from the nal customer.

USE TAX

Use tax must be paid by the purchaser of a taxable item when Vermont sales tax was not collected at the time

of purchase. This may happen when the item is bought from a vendor not registered to collect Vermont sales

tax, or when a business uses materials in Vermont which were bought in a tax-free state, or in a state which has

a lower sales tax rate (the business pays the dierence).

Use tax applies to both business and

personal purchases, but data here only

accounts for business purchases.

Use tax is the same rate as sales tax: 6%.

In the example at right, the amount of

reportable purchases subject to use tax in

the town of Derby during the period was

$102,954.

TAX.VERMONT.GOV | 6GUIDE TO MEALS AND ROOMS TAX AND SALES AND USE TAX STATISTICAL DATA - GB-1230

Useful Links

Meals and Rooms Tax

hps://tax.vermont.gov/business-and-corp/meals-and-rooms-tax

Meals and Rooms Tax Frequently Asked Questions

hps://tax.vermont.gov/business-and-corp/meals-and-rooms-tax/faqs

Short-term Rentals

hps://tax.vermont.gov/business-and-corp/meals-and-rooms-tax/short-term-rentals

Form MRT-441, Meals and Rooms Tax Return

hps://tax.vermont.gov/business-and-corp/meals-and-rooms-tax

Form M-3, Vermont Meals Tax Exemption Certicate

hps://tax.vermont.gov/business/nonprots/exemption-certicates

Sales and Use Tax

hps://tax.vermont.gov/business-and-corp/sales-and-use-tax

Marketplace Facilitators

hps://tax.vermont.gov/business-and-corp/sales-and-use-tax/marketplace

Streamlined Sales Tax

hps://tax.vermont.gov/business-and-corp/sales-and-use-tax/streamlined-sales-tax

Vermont Use Tax for Businesses

hps://tax.vermont.gov/sites/tax/les/documents/FS-1018.pdf

Form SUT-451, Sales and Use Tax Return

hps://tax.vermont.gov/business-and-corp/sales-and-use-tax

Form S-3, Vermont Sales Tax Exemption Certicate

hps://tax.vermont.gov/business/nonprots/exemption-certicates

Vermont Meals and Rooms Tax Regulations

hp://tax.vermont.gov/content/regulation-19202

Vermont Sales and Use Tax Regulations

hp://tax.vermont.gov/content/regulation-19701

If you have questions, please contact the Vermont Department of Taxes at tax.v[email protected], or call

(802) 828-2505.

For example, to calculate the use tax collected in Derby, multiply $102,954 by 6% (or 0.06). The result is

$6,177.24.