SALT Report 3287 – The Vermont Department of Taxes reminds individual taxpayers of the obligation to report use taxes. The reminder explains that this reporting may be done on the income tax return and that if the taxpayer has no use tax liability to report a declaration must be made.
“You may report and pay any use tax owed when you file your Vermont Income Tax Return (Form IN-111) by completing line 27 on the return. If you do not enter an amount on line 27, you must “certify” that you have no use tax liability by checking the box.”
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