Related to tax collected by DMV.

Taxation of Off-Road Vehicles

All-Terrain Vehicles

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.


Registering used vehicle received as gift

You need to submit the following documents obtained from the person who is giving you the vehicle (the previous owner):

Vehicle Taxation

Purchase and Use Tax

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.

Registration/Tax/Title Application

13 June 2018
To apply for registration and titling (when applicable). Used for new transactions, transfers, renewals, title-only transactions, adding or deleting an owner, lease buyouts, and IRP transactions.


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Vermont Department of Motor Vehicles
120 State Street
Montpelier, VT 05603-0001

Monday-Friday: 7:45am-4:30pm
email telephone

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