All-Terrain Vehicles
ATVs are not subject to the Purchase and Use Tax, but are subject to Sales & Use Tax. ATVs are not eligible for a Purchase and Use Tax Exemption.
- 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 Sales & 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 & Use Tax (equal to, or greater than the rate of Sales & Use Tax in Vermont).
Questions about Sales & Use Tax should be referred to the Vermont Department of Taxes.
Motorboats
The first registration or validation of a vessel/personal watercraft (Jet-ski)/shuttlecraft in Vermont is subject to the Sales & Use Tax unless:
- A purchase invoice is presented showing a Sales & Use Tax (equal to the amount of the current Vermont Sales & Use Tax or greater) paid to a dealer in any one of the 45 state jurisdictions imposing a Sales & Use 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.
Questions about Sales & Use Tax should be referred to the Vermont Department of Taxes.
Most questions regarding motorboat transactions are answered in the instructions portion of the Vermont Motorboat Registration Application (form #VD-037i).
Snowmobiles
Vermont Residents: The Sales & Use 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 current Vermont Sales & Use Tax) will be given for Sales & Use Tax paid in another state if proof of purchase showing the amount of tax paid is presented with your Snowmobile Registration Application.
Non-residents: No registration or tax is due if you (the registrant) currently have the snowmobile registered in your home state/province and display a valid Vermont Trail Maintenance Assessment (TMA) sticker issued by the Vermont Association of Snow Travelers (VAST).
- If your snowmobile is not currently registered in another state/province and displaying a valid TMA sticker issued by VAST 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 & Use 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.
Most questions regarding snowmobile transactions are answered in the instructions portion of the Vermont Snowmobile Registration Application (form #VD-038).
Questions about Sales & Use Tax should be referred to the Vermont Department of Taxes.