Taxation of ATV's
ATV’s are not subject to the Purchase & Use Tax, but are subject to Sales & Use Tax. For ATV’s purchased from a dealer or business and registered in Vermont on or after 06/26/97 the dealer (or business) must submit a VD119-a tax form to the Vermont DMV. For ATV’s purchased as a casual (private) sale, no Sales & Use Tax or VD119-a form is required. A Vermont resident who purchases an ATV from an out-of-state dealer must prove payment of the out-of-state sales tax (equal to, or greater than the rate of sales tax in Vermont).
PLEASE NOTE: ATV’s are not eligible for a Purchase & Use Tax Exemption.
Taxation of Motorboats
The first registration or validation of a vessel/personal watercraft (Jetski)/shuttlecraft in Vermont is subject to the sales tax unless:
- A purchase invoice is presented showing a sales tax (equal to the amount of the current Vermont sales tax or greater) paid to a dealer in any one of the 45 state jurisdictions imposing a sales tax. Note: Alaska, Montana, Delaware, New Hampshire and Oregon do not have a Sales and Use Tax.
- The applicant for the Motorboat Registration is a non-resident of Vermont and purchased the vessel in a state other than Vermont (while a non-resident).
- The applicant for the Motorboat Registration is a non-resident of Vermont and purchased the vessel in Vermont, but received title or possession (or both) in another state.
- The applicant for the Motorboat Registration is a non-resident of Vermont and submits a copy of a valid registration from his/her home state.
- The vessel is/was acquired through a transfer to an individual (relative or not) for no consideration.
The following situation should be referred to the State of Vermont Tax Department: An exemption from sales tax is claimed other than outlined above.
TAXABLE MOTORBOAT TRANSACTIONS OR “GIFT” TRANSFERS MUST BE ACCOMPANIED BY TAX FORM SU 452 UNLESS THIS IS A VERMONT DEALER TRANSACTION AND SECTION 6A IS COMPLETED. (Form SU 452 VT Use Tax Return is available from the Vermont Department of Taxes and the Department of Motor Vehicles.)
Most questions you may have regarding motorboat transactions may be answered by reading the instructions portion of the Vermont Motorboat Registration Application. If you don't find answers to your questions in that document (or elsewhere on this web site) please contact us:
Taxation of Snowmobiles
A taxable snowmobile transaction must be accompanied by tax form SU-452 unless the transaction is a Vermont Dealer transaction and appropriate section of the Vermont Snowmobile Registration Application form TA-VD-38 has been completed by the dealer.
Vermont Residents: The sales tax is due at the time of the registration unless you (the registrant) have obtained an exemption letter from the Vermont Department of Taxes. A credit (up to the amount equal to the the current Vermont sales tax) will be given for sales tax paid in another state if proof of purchase showing the amount of tax paid is presented with your Snowmobile Registration Application.
Non-residents: Effective March 18, 1997, no registration or tax is due if you (the registrant) currently have the snowmobile registered in your home state/province.
- If your snowmobile is not currently registered in another state/province and you will be using the snowmobile in Vermont registration is required.
- No tax is due if you present a valid/expired snowmobile registration from your home state/province.
- No tax is due if you purchase a snowmobile in Vermont and take delivery out-of-state.
- Sales tax is due if you purchase a snowmobile in Vermont and take delivery in Vermont.
- No tax is due if the snowmobile is purchased out-of-state by a non-resident.
Exemptions: Religious, charitable or educational organizations may be exempted by the Vermont Department of Taxes. For further information regarding the tax contact the Sales & Use Section of the Vermont Tax Department (802) 828-2551.
Most questions you may have regarding snowmobile transactions may be answered by reading the instructions portion of the Vermont Snowmobile Registration Application form TA-VD-38. If you don't find answers to your questions in that document (or elsewhere on this web site) please contact us.