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