Dealer Bulletin #18-02 | Vermont Use Tax Return - Form SU-452

09 November 2018

EFFECTIVE IMMEDIATELY- The Vermont Use Tax Return (Form SU-452) is no longer required to be completed and/or submitted to the Department of Motor Vehicles (DMV) when selling and registering recreational machines, such as ATV(s), Snowmobiles, Boats and Personal Watercrafts.  Form SU-452 has been removed from our website.

In instances when a Sales and Use Tax refund is due to an owner, (because of a duplicate payment, or because a credit is available for a resale transaction) the Tax Department will verify the request for a refund through the owner’s receipts and registration paperwork. 

In instances when a Purchase and Use Tax refund is due to an owner, DMV will verify the request for a refund through the owner’s receipts and registration paperwork. 

Captain Scott Davidson      

Chief Inspector – Enforcement & Safety Division

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Vermont Department of Motor Vehicles
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Montpelier, VT 05603-0001

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