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Form SU-452 Fillable Use Tax Return
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)
Date of purchase VERMONT USE TAX RETURN Form SU 452 Side 2 (Form SU 451) should use this form to report the Vermont * 0 9 4 5 2 1 1 0 0 * * 0 9 4 5 2 1 2 0 0 * *094521100* *094521200* 16 feet in length are an exempt casual sale All other sales of 6% was paid legally to another state A Any like kind trade in credit allowed by the seller This credit a maximum of 25% may be assessed Late filing may also result a nonresident for personal use is not subject to the Use tax A Use tax is due if no sales tax was paid on purchases of tangible A Use tax is not due on any property if a Sales tax of at least address ALL OTHER PURCHASES Allowable credit from above 2 Amount of Vermont Use Tax due Multiply Line 3 by 6% 4 an exemption from tax) before a registration certificate can be and snowmobiles only and cannot exceed the book value The Any tax due and unpaid by the due date of this return will bear applies to all property B The amount received from the sale of a boat or snowmobile being reported on this return boat or snowmobile mail this return together with your check or boats and snowmobiles to facilitate registration boats snowmobiles and aircraft are subject to the Use tax BOATS SNOWMOBILES OR AIRCRAFT ONLY book value on Line 2 If the sale occurs after the purchase Business Name if applicable BUYER Buyers not required to file Vermont Sales & Use Tax returns Buyers should also use this form to report all purchases of Buyers should use this form to report the 6% Vermont Use Tax due on all purchases of tangible personal property subject to C and D Insurance money received for a boat or snowmobile CALCULATION OF USE TAX Casual sales (items purchased from someone other than a business Check here if this is an City or Town State Zip Code City State ZIP CREDITS DESCRIPTION OF ITEM(S) PURCHASED (Attach list if necessary) Enter like kind trade in credit allowed by the seller A Enter the allowable credit on Line 2 below Enter the amount received from the sale of another boat or snowmobile registered in your Federal ID Number if applicable FILING DEADLINE following the purchase or at the time of registering a boat snowmobile for a refund of tax already paid on this purchase FOR ALL PROPERTY: FOR BOATS AND SNOWMOBILES ONLY: Form SU 452 granted Keep a photocopy of this tax return for your records I certify that I have examined this return and to the best of my knowledge it is true correct and complete If the purchases reported do not involve boats or snowmobiles If the sale has already occurred enter the amount received or the If you are reporting the tax on more than one item attach a If you did not pay a Sales tax to a dealer when you bought your In either case a photocopy of the sales invoice must be included in the imposition of a $50 00 late filing fee Please call Taxpayer Individual Last Name First Name Initial INSTRUCTIONS insurance credit if the boat or snowmobile has been repaired and Insurance money received for a boat or snowmobile damaged within three months prior to this Insurance money received for a boat or snowmobile totally destroyed within three months interest at the statutory rate and a penalty of 5% per month up to INTERNATIONAL Items ordered from catalogs out of state purchases publication LATE FILING AND LATE PAYMENT CHARGES list of the items identifying each as requested on the front of this mail this return together with your check or money order to the Mailing Address Make Model money order for the registration fee any potential title fee and Month Day Year Montpelier VT 05601 0547 Name (Individual or Business) name if the sale was within three months prior to this purchase See instructions B nonresidents On local option tax or aircraft whichever is earlier or dealer) are also exempt Nonmotorized boats less than personal property used or stored in Vermont Examples: Persons owning real property in Vermont are not considered PO Box 547 prior to this purchase See instructions C Property purchased out of state and brought into Vermont by Property purchased out of state brought into Vermont and purchase being reported on this return You may not claim an Purchase price 1 purchase price in order to arrive at the amount subject to Use tax: purchase See instructions D REGISTRATION OF BOATS AND SNOWMOBILES report the Use tax on Vermont Sales & Use Tax Return Form SU 451 NOTE: Individuals making purchases for nonbusiness reported on this return you may apply to the Department of Taxes Rev 5/09 sale must occur within three months before or after the purchase Sales and Use taxes on form SU 451 SELLER Services Division of the Department of Taxes at (802) 828 2551 SIGNATURE Signature of buyer Social Security Number Social Security or Federal ID Number Street Montpelier VT 05603 SU 452 subscriptions boats snowmobiles and aircraft Taxable amount Subtract Line 2 from Line 1 3 The insurance credit applies only to boats and snowmobiles This form is not to be used by persons who should report both This tax return is due on or before the 20th day of the month totally destroyed or damaged within three months prior to the TRADE IN OR ALLOWABLE INSURANCE CREDIT Attach a copy of the invoice or other supporting documentation use may benefit by reporting the Use Tax on their Vermont Personal Income tax return Use tax due on all purchases of tangible personal property for Use tax to the Vermont Department of Motor Vehicles 120 State used in a business is also subject to the Use tax Vermont Department of Taxes Vermont Department of Taxes PO Box 547 Montpelier VT 056010547 Vermont Sales Tax for which the tax was not otherwise paid Businesses registered to report Vermont Sales & Use tax must VERMONT USE TAX RETURN Form WHEN IS A USE TAX DUE? WHEN IS A USE TAX NOT DUE? when you file this return which a Vermont Sales Tax was due and not paid at purchase which was registered in your name This credit applies to boats WHO SHOULD NOT USE THIS FORM? WHO SHOULD USE THIS FORM? with any questions you may have Year Hull vehicle or tail identification number you are claiming a credit for sale or trade in of the repaired item You may be able to take one of four possible credits against the You must submit proof of payment (such as a purchase invoice or