Please direct questions about MFTIA or MFTA to Commercial Vehicle Operations at 802-828-2070.
ATVs are not subject to the Purchase and Use Tax, but are subject to Sales & Use Tax. ATVs purchased from a dealer (or business) and registered in Vermont; the dealer (or business) must submit a tax form to the Vermont DMV. For ATVs purchased as a casual (private) sale, no Purchase and Use Tax is due. 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).
NOTE: ATVs are not eligible for a Purchase and Use Tax Exemption.
You need to submit the following documents obtained from the person who is giving you the vehicle (the previous owner):
Purchase and Use Tax is due at the time of registration and/or title at a percentage of the purchase price or the National Automobile Dealers Association (NADA) clean trade-in value, whichever is greater, minus value of trade-in vehicle or any other allowable credit.
If the vehicle is currently registered/titled to you or your spouse or party to a civil union out-of-state, tax is based on NADA clean trade-in book value, and is due unless exempted.
Vermont diesel fuel tax applies to all clear diesel.