USA Sales Tax

Current Rates · VT

Vermont Sales Tax Calculator

Vermont charges 6.00% statewide with no local sales taxes. Groceries and clothing purchases under $120 are exempt from sales tax.

Selected: Vermont (VT) — 6% state + 0% avg local

Final Price (with tax)

$106.00

Base Amount
$100.00
State Tax (6%)
$6.00
Local Surtax (0%)
$0.00
Total Tax Amount
$6.00
Final Price
$106.00

Combined rate: 6% (State 6% + Local 0%)

Vermont Tax Rules & Worked Examples

State Base Rate

6.00%

Avg Local Rate

0.00%

Combined Rate

6.00%

Sales tax in Vermont starts with a statewide base rate of 6%. The state sets this portion and it is charged at the same level in every city and county, from the largest metro area to the smallest rural town. It is calculated as a percentage of the pre-tax price, so the amount you owe scales directly with what you buy.

Vermont does not allow local add-on sales taxes. Cities and counties cannot layer surtaxes on top of the state rate, so the combined rate you pay is always exactly 6% — the same in every jurisdiction in the state.

To work out the tax by hand, multiply the pre-tax price by the 6% state rate — there is no local layer to add. The calculator above already loads Vermont's rate for you, so entering an amount returns an exact breakdown, and the reverse tab recovers the pre-tax price from a tax-inclusive total.

Exemption Status in Vermont

Groceries / Unprepared Food

Exempt

Unprepared food bought to be prepared at home is exempt from sales tax in Vermont, so a standard grocery run adds nothing at checkout.

Clothing & Footwear

Exempt

Clothing and footwear are exempt from sales tax in Vermont, covering everyday apparel, shoes, and accessories.

Prescription Drugs

Exempt

Prescription drugs are exempt from sales tax in every U.S. state and the District of Columbia, so they are never taxed in Vermont either. Over-the-counter medicine is generally taxable.

Worked Examples for Vermont

Standard Example: $100 Purchase in Vermont

A $100.00 pre-tax purchase carries the 6% state rate plus the 0% average local surtax — a combined 6% — broken out below.

Sales tax breakdown on a $100 purchase in Vermont
Base$100.00
State Surtax (6%)$6.00
Local Surtax (0%)$0.00
Total Tax$6.00
Total$106.00

Reverse Example: $110 Receipt in Vermont

Reverse sales tax divides the tax-inclusive total by 1 + 6 ÷ 100 = 1.06 — Pre-Tax = Total / (1 + Rate / 100) — to recover the pre-tax price hidden inside the receipt.

Reverse sales tax breakdown on a $110 receipt in Vermont
Receipt Total (with tax)$110.00
Combined Rate (6%)÷ 1.06
Pre-Tax Price$103.77
Tax Paid$6.23

Run the same math on any amount with the Reverse Tax tab in the calculator above, or add#reverseto this URL to open it directly in reverse mode.

Everyday Purchases & Receipt Rules in Vermont

Working through a real receipt in Vermont is straightforward. Start with the pre-tax subtotal of the items on the transaction, remove anything that is exempt — prescription drugs are never taxed, unprepared groceries bought to prepare at home come off the taxable base and clothing and footwear are removed as well — then multiply the taxable remainder by the combined rate of 6% and round the result to the nearest cent. The register adds that tax figure to the subtotal, so your receipt total equals the taxable base plus 6% tax. Coupons and manufacturer discounts usually reduce the taxable base before tax is applied, while shipping and service fees are only taxable in some states. If a line item on your receipt looks taxed that should not be, check whether Vermont treats it as prepared food, a service, or a specially classified good.

Not every charge on a receipt is sales tax. Vermont generally applies its tax to tangible personal property — clothing, electronics, furniture, appliances, and most goods — while services such as professional fees, insurance, and medical care usually fall outside the base, with any specifically taxed services listed in state law. Shipping and delivery charges are treated like the goods they carry in most cases, and returns, trade-ins, and gift cards are settled before tax is ever calculated. Whenever a purchase mixes taxable and exempt items, it is the taxable subtotal rather than the receipt total that gets multiplied by the 6% combined rate.

Because Vermont does not permit local add-on sales taxes, the rate you verify once is the rate that applies everywhere in the state — there is no address-by-address check to perform for counties, cities, or special districts. That makes Vermont unusually predictable for budgeting: a spreadsheet formula of subtotal × 6% ÷ 100 reproduces the register total for any basket, no matter which town the store sits in. Confirm the 6% figure with the Vermont department of revenue or taxation before relying on it for accounting work, exemption certificates, or resale documentation, then use the calculator above for exact, cent-rounded figures on any purchase size — plus the reverse tab whenever you need the pre-tax price hidden inside a total.

Frequently Asked Questions

What is the sales tax rate in Vermont?

Vermont's sales tax rate is 6%. The state does not allow local add-ons, so that single rate is the combined rate everywhere in Vermont.

Are groceries and clothing taxed in Vermont?

In Vermont, unprepared groceries are exempt and clothing and footwear are exempt. Unprepared food bought to be prepared at home is exempt from sales tax in Vermont, so a standard grocery run adds nothing at checkout. Clothing and footwear are exempt from sales tax in Vermont, covering everyday apparel, shoes, and accessories. Prescription drugs are exempt in all 50 states and the District of Columbia, so they never carry sales tax in Vermont either, while over-the-counter medicine is generally taxed at the standard rate. Prepared restaurant meals, candy, and soda can still be classified separately from staple food.

Does Vermont have local, county, or city sales taxes?

No. Vermont preempts local sales taxes, so counties, cities, and special districts cannot add their own surtax. The state rate of 6% is the combined rate everywhere in the state, which makes Vermont one of the few states where the checkout rate never changes by address.

How do online and out-of-state purchases work in Vermont?

Remote sellers and marketplace facilitators that cross Vermont's economic nexus threshold must collect the same combined rate you would pay in a physical store, so a delivered order should land near 6% as well. When an out-of-state or online seller does not collect Vermont tax, the purchase is still taxable: owed as use tax at the same 6% combined rate and reported on the state's use tax return. Marketplace facilitators such as large online marketplaces normally collect it at checkout, and buyers who drive across a border to shop should check whether their home jurisdiction charges use tax on goods brought back.

How Sales Tax Works in the US

The United States has no federal sales tax. Instead, the charge is built in layers: the state legislature sets a base rate, and counties, cities, transit authorities, and special districts may each add a local surtax on top. Your combined rate is simply state plus local for the exact address of the sale, which is why two stores a few miles apart can charge different totals and statewide averages only tell part of the story.

Sourcing decides whose local rate applies.Destination-based sourcing taxes a sale at the buyer's ship-to address, the rule for most delivered and online orders. Origin-based sourcing taxes at the seller's physical location for many in-state sales in states such as California, Texas, Illinois, and Pennsylvania. Interstate sales from a seller without a physical presence are still generally taxed at the destination once nexus exists.

Nexus decides who collects.Nexus is the connection — physical or economic — that obliges a business to collect a state's sales tax. The Supreme Court's 2018 decision inSouth Dakota v. Wayfair ended the old physical-presence rule, and every state with a sales tax now uses an economic threshold, most commonly around $100,000 in sales or 200 separate transactions in the state during a 12-month period. Marketplace facilitators such as large online marketplaces collect on behalf of their third-party sellers, so small sellers often inherit compliance through the platform.

Mathematical Formulas

Standard Tax

Total Tax = Amount × (Combined Rate / 100)

Final Price = Amount + Total Tax. A $100.00 purchase at a 6% combined rate owes $100.00 × 6 ÷ 100 = $6.00 of tax, for a $106.00 total.

Reverse Tax

Pre-Tax = Total / (1 + Rate / 100)

Tax Paid = Total − Pre-Tax. A $110.00 receipt at a 6% combined rate divides by 1.06 to recover a $103.77 pre-tax price and $6.23 of tax.

Out-of-State Buyer Guide

Sales tax and use tax are two sides of the same coin. Sales tax is collected by the seller at the point of sale; use tax is owed by the buyer on taxable items purchased without tax collected — typically from an out-of-state seller that has no obligation to collect. The rate matches the combined rate for the address where the item is used, and it is self-reported on most state income or use tax returns.

Cross-border shopping follows the same rule. Bringing a taxable purchase home from a lower-tax or no-tax jurisdiction — a NOMAD state such as Oregon or Delaware — does not erase the obligation in your home state, and marketplace facilitators now collect the destination rate at checkout for most online orders. When in doubt, verify the rate for the exact delivery address instead of relying on a statewide average.

For Vermont specifically: Remote sellers and marketplace facilitators that cross Vermont's economic nexus threshold must collect the same combined rate you would pay in a physical store, so a delivered order should land near 6% as well.

Sales Tax Directory: All 50 States + DC

Compare every state and the District of Columbia. Base rates come from current state law; combined averages add county, city, and district surtaxes. Open any state's dedicated calculator for its exact rates, full exemptions, and worked examples.

Alabama

ALGroceries: Taxable
Base Rate
4.00%
Avg. Combined Rate
9.29%

Alaska

AKGroceries: Exempt
Base Rate
0.00%
Avg. Combined Rate
1.76%

Arizona

AZGroceries: Taxable
Base Rate
5.60%
Avg. Combined Rate
8.38%

Arkansas

ARGroceries: Taxable
Base Rate
6.50%
Avg. Combined Rate
9.48%

California

CAGroceries: Exempt
Base Rate
7.25%
Avg. Combined Rate
8.85%

Colorado

COGroceries: Exempt
Base Rate
2.90%
Avg. Combined Rate
7.81%

Connecticut

CTGroceries: Exempt
Base Rate
6.35%
Avg. Combined Rate
6.35%

Delaware

DEGroceries: Exempt
Base Rate
0.00%
Avg. Combined Rate
0.00%

District of Columbia

DCGroceries: Exempt
Base Rate
6.00%
Avg. Combined Rate
6.00%

Florida

FLGroceries: Exempt
Base Rate
6.00%
Avg. Combined Rate
7.02%

Georgia

GAGroceries: Taxable
Base Rate
4.00%
Avg. Combined Rate
7.35%

Hawaii

HIGroceries: Exempt
Base Rate
4.00%
Avg. Combined Rate
4.45%

Idaho

IDGroceries: Taxable
Base Rate
6.00%
Avg. Combined Rate
6.17%

Illinois

ILGroceries: Taxable
Base Rate
6.25%
Avg. Combined Rate
8.57%

Indiana

INGroceries: Taxable
Base Rate
7.00%
Avg. Combined Rate
7.00%

Iowa

IAGroceries: Exempt
Base Rate
6.00%
Avg. Combined Rate
6.94%

Kansas

KSGroceries: Exempt
Base Rate
6.50%
Avg. Combined Rate
7.97%

Kentucky

KYGroceries: Taxable
Base Rate
6.00%
Avg. Combined Rate
6.00%

Louisiana

LAGroceries: Taxable
Base Rate
4.45%
Avg. Combined Rate
9.32%

Maine

MEGroceries: Exempt
Base Rate
5.50%
Avg. Combined Rate
5.50%

Maryland

MDGroceries: Exempt
Base Rate
6.00%
Avg. Combined Rate
6.00%

Massachusetts

MAGroceries: Exempt
Base Rate
6.25%
Avg. Combined Rate
6.25%

Michigan

MIGroceries: Exempt
Base Rate
6.00%
Avg. Combined Rate
6.00%

Minnesota

MNGroceries: Exempt
Base Rate
6.88%
Avg. Combined Rate
7.41%

Mississippi

MSGroceries: Exempt
Base Rate
7.00%
Avg. Combined Rate
7.75%

Missouri

MOGroceries: Exempt
Base Rate
4.22%
Avg. Combined Rate
8.77%

Montana

MTGroceries: Exempt
Base Rate
0.00%
Avg. Combined Rate
0.00%

Nebraska

NEGroceries: Exempt
Base Rate
5.50%
Avg. Combined Rate
6.95%

Nevada

NVGroceries: Taxable
Base Rate
4.60%
Avg. Combined Rate
8.24%

New Hampshire

NHGroceries: Exempt
Base Rate
0.00%
Avg. Combined Rate
0.00%

New Jersey

NJGroceries: Exempt
Base Rate
6.63%
Avg. Combined Rate
6.63%

New Mexico

NMGroceries: Taxable
Base Rate
5.13%
Avg. Combined Rate
7.83%

New York

NYGroceries: Exempt
Base Rate
4.00%
Avg. Combined Rate
8.49%

North Carolina

NCGroceries: Taxable
Base Rate
4.75%
Avg. Combined Rate
6.98%

North Dakota

NDGroceries: Taxable
Base Rate
5.00%
Avg. Combined Rate
6.96%

Ohio

OHGroceries: Taxable
Base Rate
5.75%
Avg. Combined Rate
7.22%

Oklahoma

OKGroceries: Taxable
Base Rate
4.50%
Avg. Combined Rate
8.50%

Oregon

ORGroceries: Exempt
Base Rate
0.00%
Avg. Combined Rate
0.00%

Pennsylvania

PAGroceries: Exempt
Base Rate
6.00%
Avg. Combined Rate
6.10%

Rhode Island

RIGroceries: Exempt
Base Rate
7.00%
Avg. Combined Rate
7.00%

South Carolina

SCGroceries: Taxable
Base Rate
6.00%
Avg. Combined Rate
7.00%

South Dakota

SDGroceries: Taxable
Base Rate
4.20%
Avg. Combined Rate
5.80%

Tennessee

TNGroceries: Taxable
Base Rate
7.00%
Avg. Combined Rate
9.47%

Texas

TXGroceries: Exempt
Base Rate
6.25%
Avg. Combined Rate
8.20%

Utah

UTGroceries: Taxable
Base Rate
6.10%
Avg. Combined Rate
7.75%

Vermont

VTGroceries: Exempt
Base Rate
6.00%
Avg. Combined Rate
6.00%

Virginia

VAGroceries: Exempt
Base Rate
5.30%
Avg. Combined Rate
5.75%

Washington

WAGroceries: Exempt
Base Rate
6.50%
Avg. Combined Rate
9.38%

West Virginia

WVGroceries: Taxable
Base Rate
6.00%
Avg. Combined Rate
6.50%

Wisconsin

WIGroceries: Exempt
Base Rate
5.00%
Avg. Combined Rate
5.53%

Wyoming

WYGroceries: Taxable
Base Rate
4.00%
Avg. Combined Rate
5.00%

Base rates are statewide minimums. Your street address determines the local add-on, so the combined rate at checkout may be higher than the average shown here.