{ "batch": "446-vermont-business-and-tax-for-creators", "articles": [ { "id": "learn_r446_vermont_business_and_tax_for_creators_446_vermont_business_and_tax_for_creators_anchor_tax", "category": "Business", "title": "Department of Taxes site (anchor)", "summary": "Anchor: the Vermont Department of Taxes publishes its guidance on tax.vermont.gov, a state domain; its Start or Buy a Business page is the entry point cited here.", "body": "Anchor: the Vermont Department of Taxes publishes its guidance on tax.vermont.gov, a state domain; its Start or Buy a Business page is the entry point cited here.\n\nWhat Vermont Department of Taxes actually says:\n\n“Start or Buy a Business When starting a new business, there are some basic steps to take as follows:”\n\nNote: Anchor record: state revenue department page.", "source_type": "official", "source_link": "https://tax.vermont.gov/business/start-a-business", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Vermont Department of Taxes", "evidence_quote": "Start or Buy a Business When starting a new business, there are some basic steps to take as follows:", "volatility": "medium", "from_batch": "446-vermont-business-and-tax-for-creators", "subject": "Vermont Department of Taxes", "topic": "Department of Taxes site (anchor)", "applies_to_country": "US", "applies_to_scope": "VT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-vt" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r446_vermont_business_and_tax_for_creators_446_vermont_business_and_tax_for_creators_anchor_sos", "category": "Business", "title": "Secretary of State business filings (anchor)", "summary": "Anchor: the Vermont Secretary of State's Business Services Division publishes business filing guidance and fees on sos.vermont.gov, a state domain.", "body": "Anchor: the Vermont Secretary of State's Business Services Division publishes business filing guidance and fees on sos.vermont.gov, a state domain.\n\nWhat Vermont Secretary of State actually says:\n\n“Business Services Division”\n\nNote: Anchor record: state Secretary of State page; the quote is the division name in the page footer.", "source_type": "official", "source_link": "https://sos.vermont.gov/business-services/business-filings/", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Vermont Secretary of State", "evidence_quote": "Business Services Division", "volatility": "medium", "from_batch": "446-vermont-business-and-tax-for-creators", "subject": "Vermont Secretary of State Business Services Division", "topic": "Secretary of State business filings (anchor)", "applies_to_country": "US", "applies_to_scope": "VT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-vt" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r446_vermont_business_and_tax_for_creators_446_vermont_business_and_tax_for_creators_pit_rate", "category": "Business", "title": "32 V.S.A. § 5822: Personal income tax: rates for unmarried individuals", "summary": "32 V.S.A. 5822(a)(3): for unmarried individuals the Vermont tax is 3.35% of taxable income up to $38,700, $1,296 plus 6.6% from $38,700 to $93,700, $4,926 plus 7.6% from $93,700 to $195,450, and $12,659 plus 8.75% over $195,450 (as printed in the statute; amounts adjust annually for inflation under 5822(b)(2)).", "body": "32 V.S.A. 5822(a)(3): for unmarried individuals the Vermont tax is 3.35% of taxable income up to $38,700, $1,296 plus 6.6% from $38,700 to $93,700, $4,926 plus 7.6% from $93,700 to $195,450, and $12,659 plus 8.75% over $195,450 (as printed in the statute; amounts adjust annually for inflation under 5822(b)(2)).\n\nWhat Vermont General Assembly (Vermont Statutes Online) actually says:\n\n“(3) Unmarried individuals (other than surviving spouse or head of household): If taxable income is: The tax is: Not over $38,700.00 3.35% of taxable income Over $38,700.00 but $1,296.00 plus 6.6% of not over $93,700.00 the amount of taxable income over $38,700.00 Over $93,700.00 but $4,926.00 plus 7.6% not over $195,450.00 of the amount of taxable income over $93,700.00 Over $195,450.00 $12,659.00 plus 8.75% of the amount of taxable income over $195,450.00”\n\nNote: Vermont does tax self-employment income: taxable income starts from federal adjusted gross income (32 V.S.A. 5811). Bracket figures are those printed in the statute on 2026-10-19; the tables on tax.vermont.gov are the annual indexed versions.", "source_type": "official", "source_link": "https://legislature.vermont.gov/statutes/section/32/151/05822", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Vermont General Assembly (Vermont Statutes Online)", "evidence_quote": "(3) Unmarried individuals (other than surviving spouse or head of household): If taxable income is: The tax is: Not over $38,700.00 3.35% of taxable income Over $38,700.00 but $1,296.00 plus 6.6% of not over $93,700.00 the amount of taxable income over $38,700.00 Over $93,700.00 but $4,926.00 plus 7.6% not over $195,450.00 of the amount of taxable income over $93,700.00 Over $195,450.00 $12,659.00 plus 8.75% of the amount of taxable income over $195,450.00", "volatility": "medium", "from_batch": "446-vermont-business-and-tax-for-creators", "subject": "32 V.S.A. § 5822", "topic": "Personal income tax: rates for unmarried individuals", "applies_to_country": "US", "applies_to_scope": "VT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-vt" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r446_vermont_business_and_tax_for_creators_446_vermont_business_and_tax_for_creators_pit_min", "category": "Business", "title": "32 V.S.A. § 5822: Personal income tax: alternative minimum of 3% of federal AGI above $150,000", "summary": "32 V.S.A. 5822(a)(6): if federal adjusted gross income exceeds $150,000, the tax is the greater of the table tax or three percent of federal adjusted gross income.", "body": "32 V.S.A. 5822(a)(6): if federal adjusted gross income exceeds $150,000, the tax is the greater of the table tax or three percent of federal adjusted gross income.\n\nWhat Vermont General Assembly (Vermont Statutes Online) actually says:\n\n“If the federal adjusted gross income of the taxpayer exceeds $150,000.00, then the tax calculated under this subsection shall be the greater of the tax calculated under subdivisions (1)-(5) of this subsection or three percent of the taxpayer”", "source_type": "official", "source_link": "https://legislature.vermont.gov/statutes/section/32/151/05822", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Vermont General Assembly (Vermont Statutes Online)", "evidence_quote": "If the federal adjusted gross income of the taxpayer exceeds $150,000.00, then the tax calculated under this subsection shall be the greater of the tax calculated under subdivisions (1)-(5) of this subsection or three percent of the taxpayer", "volatility": "medium", "from_batch": "446-vermont-business-and-tax-for-creators", "subject": "32 V.S.A. § 5822", "topic": "Personal income tax: alternative minimum of 3% of federal AGI above $150,000", "applies_to_country": "US", "applies_to_scope": "VT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-vt" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r446_vermont_business_and_tax_for_creators_446_vermont_business_and_tax_for_creators_pit_se", "category": "Business", "title": "Self-employed pay their own tax, usually quarterly", "summary": "The Department of Taxes states that a self-employed person must pay their own personal income tax to the Department, usually quarterly.", "body": "The Department of Taxes states that a self-employed person must pay their own personal income tax to the Department, usually quarterly.\n\nWhat Vermont Department of Taxes actually says:\n\n“If you are self-employed, you must pay your own tax to the Department, usually quarterly.”", "source_type": "official", "source_link": "https://tax.vermont.gov/individuals/personal-income-tax", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Vermont Department of Taxes", "evidence_quote": "If you are self-employed, you must pay your own tax to the Department, usually quarterly.", "volatility": "medium", "from_batch": "446-vermont-business-and-tax-for-creators", "subject": "Vermont Department of Taxes personal income tax", "topic": "Self-employed pay their own tax, usually quarterly", "applies_to_country": "US", "applies_to_scope": "VT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-vt" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r446_vermont_business_and_tax_for_creators_446_vermont_business_and_tax_for_creators_est_tax", "category": "Business", "title": "32 V.S.A. § 5852: Estimated income tax installments", "summary": "32 V.S.A. 5852(a): every individual subject to Vermont income tax (other than a person receiving at least two-thirds of income from farming or fishing) shall make installment payments of estimated tax, 25 percent of the required annual payment, on April 15, June 15, September 15 and January 15.", "body": "32 V.S.A. 5852(a): every individual subject to Vermont income tax (other than a person receiving at least two-thirds of income from farming or fishing) shall make installment payments of estimated tax, 25 percent of the required annual payment, on April 15, June 15, September 15 and January 15.\n\nWhat Vermont General Assembly (Vermont Statutes Online) actually says:\n\n“Every individual, estate, and trust subject to taxation under section 5822 of this title (other than a person receiving at least two-thirds of his or her income from farming or fishing as defined under the laws of the United States) shall make installment payments of the taxpayer’s estimated tax liability for each taxable year. The amount of each payment shall be 25 percent of the required annual payment. For any taxable year, payments shall be made on or before April 15, June 15, and September 15 of the taxable year and January 15 of the following taxable year.”", "source_type": "official", "source_link": "https://legislature.vermont.gov/statutes/section/32/151/05852", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Vermont General Assembly (Vermont Statutes Online)", "evidence_quote": "Every individual, estate, and trust subject to taxation under section 5822 of this title (other than a person receiving at least two-thirds of his or her income from farming or fishing as defined under the laws of the United States) shall make installment payments of the taxpayer’s estimated tax liability for each taxable year. The amount of each payment shall be 25 percent of the required annual payment. For any taxable year, payments shall be made on or before April 15, June 15, and September 15 of the taxable year and January 15 of the following taxable year.", "volatility": "low", "from_batch": "446-vermont-business-and-tax-for-creators", "subject": "32 V.S.A. § 5852", "topic": "Estimated income tax installments", "applies_to_country": "US", "applies_to_scope": "VT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-vt" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r446_vermont_business_and_tax_for_creators_446_vermont_business_and_tax_for_creators_est_tax_page", "category": "Business", "title": "Self-employed must pay estimated income tax, usually quarterly", "summary": "The Department of Taxes states that a self-employed person must pay estimated income taxes to the Department, usually quarterly, and should pay 100% of last year's tax liability or 90% of this year's tax liability.", "body": "The Department of Taxes states that a self-employed person must pay estimated income taxes to the Department, usually quarterly, and should pay 100% of last year's tax liability or 90% of this year's tax liability.\n\nWhat Vermont Department of Taxes actually says:\n\n“If you are self-employed, you must pay your own estimated income taxes to the Department, usually quarterly.”\n\nNote: The 100%-of-last-year or 90%-of-this-year rule is on the same page; it was not quoted because the span contains a curly apostrophe and an HTML entity separates the sentences.", "source_type": "official", "source_link": "https://tax.vermont.gov/individuals/estimated-income-tax", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Vermont Department of Taxes", "evidence_quote": "If you are self-employed, you must pay your own estimated income taxes to the Department, usually quarterly.", "volatility": "medium", "from_batch": "446-vermont-business-and-tax-for-creators", "subject": "Vermont Department of Taxes estimated income tax", "topic": "Self-employed must pay estimated income tax, usually quarterly", "applies_to_country": "US", "applies_to_scope": "VT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-vt" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r446_vermont_business_and_tax_for_creators_446_vermont_business_and_tax_for_creators_filing", "category": "Business", "title": "32 V.S.A. § 5861: Who must file a Vermont return", "summary": "32 V.S.A. 5861(a): an individual subject to Vermont income tax must file a Vermont return if required to file a United States return and earned or received more than $100 of Vermont income, or more than $1,000 of gross income from the listed sources.", "body": "32 V.S.A. 5861(a): an individual subject to Vermont income tax must file a Vermont return if required to file a United States return and earned or received more than $100 of Vermont income, or more than $1,000 of gross income from the listed sources.\n\nWhat Vermont General Assembly (Vermont Statutes Online) actually says:\n\n“Every individual, trust, or estate subject to taxation for any taxable year under section 5822 of this title shall file a Vermont personal income tax return for that taxable year if that person is required to file a United States income tax return for that year and (1) earned or received more than $100.00 of Vermont income, or (2) earned or received more than $1,000.00 in gross income from the sources listed in subdivisions 5823(b)(1) through (6) of this title, whether or not a resident, in that year, or has a tax liability under this chapter for that year.”\n\nNote: Return is due on the date the federal return is due (5861(b)).", "source_type": "official", "source_link": "https://legislature.vermont.gov/statutes/section/32/151/05861", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Vermont General Assembly (Vermont Statutes Online)", "evidence_quote": "Every individual, trust, or estate subject to taxation for any taxable year under section 5822 of this title shall file a Vermont personal income tax return for that taxable year if that person is required to file a United States income tax return for that year and (1) earned or received more than $100.00 of Vermont income, or (2) earned or received more than $1,000.00 in gross income from the sources listed in subdivisions 5823(b)(1) through (6) of this title, whether or not a resident, in that year, or has a tax liability under this chapter for that year.", "volatility": "low", "from_batch": "446-vermont-business-and-tax-for-creators", "subject": "32 V.S.A. § 5861", "topic": "Who must file a Vermont return", "applies_to_country": "US", "applies_to_scope": "VT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-vt" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r446_vermont_business_and_tax_for_creators_446_vermont_business_and_tax_for_creators_f1099", "category": "Business", "title": "32 V.S.A. § 5862d: State copy of 1099 forms and third-party settlement organization reports", "summary": "32 V.S.A. 5862d(b): a person required to file information returns under 26 U.S.C. 6050W must, within 30 days of the federal due date, file with the Commissioner a duplicate of the returns on which the recipient has a Vermont address; third-party settlement organizations must report as if the de minimis limits of 6050W(e) did not apply.", "body": "32 V.S.A. 5862d(b): a person required to file information returns under 26 U.S.C. 6050W must, within 30 days of the federal due date, file with the Commissioner a duplicate of the returns on which the recipient has a Vermont address; third-party settlement organizations must report as if the de minimis limits of 6050W(e) did not apply.\n\nWhat Vermont General Assembly (Vermont Statutes Online) actually says:\n\n“Any person required to file information returns pursuant to 26 U.S.C. § 6050W shall, within 30 days of the date the filing is due to the Internal Revenue Service, file with the Commissioner a duplicate of such information returns on which the recipient has a Vermont address.”\n\nNote: The duty falls on the payer or settlement organization, not on the creator. Subsection (a) separately requires a copy of any 1099 filed for a nonresident who performed services in Vermont.", "source_type": "official", "source_link": "https://legislature.vermont.gov/statutes/section/32/151/05862d", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Vermont General Assembly (Vermont Statutes Online)", "evidence_quote": "Any person required to file information returns pursuant to 26 U.S.C. § 6050W shall, within 30 days of the date the filing is due to the Internal Revenue Service, file with the Commissioner a duplicate of such information returns on which the recipient has a Vermont address.", "volatility": "medium", "from_batch": "446-vermont-business-and-tax-for-creators", "subject": "32 V.S.A. § 5862d", "topic": "State copy of 1099 forms and third-party settlement organization reports", "applies_to_country": "US", "applies_to_scope": "VT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-vt" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r446_vermont_business_and_tax_for_creators_446_vermont_business_and_tax_for_creators_sales_rate", "category": "Business", "title": "Sales tax rate and what it applies to", "summary": "The Department of Taxes states that Vermont sales tax is charged on retail sales of tangible personal property unless exempted by law, at a 6% rate, and that use tax is imposed on the buyer at the same rate.", "body": "The Department of Taxes states that Vermont sales tax is charged on retail sales of tangible personal property unless exempted by law, at a 6% rate, and that use tax is imposed on the buyer at the same rate.\n\nWhat Vermont Department of Taxes actually says:\n\n“Vermont Sales Tax is charged on the retail sales of tangible personal property unless exempted by law. The sales tax rate is 6%.”", "source_type": "official", "source_link": "https://tax.vermont.gov/business/sales-and-use-tax", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Vermont Department of Taxes", "evidence_quote": "Vermont Sales Tax is charged on the retail sales of tangible personal property unless exempted by law. The sales tax rate is 6%.", "volatility": "medium", "from_batch": "446-vermont-business-and-tax-for-creators", "subject": "Vermont Department of Taxes sales and use tax", "topic": "Sales tax rate and what it applies to", "applies_to_country": "US", "applies_to_scope": "VT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-vt" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r446_vermont_business_and_tax_for_creators_446_vermont_business_and_tax_for_creators_sales_imp", "category": "Business", "title": "32 V.S.A. § 9771: Imposition of sales tax at six percent", "summary": "32 V.S.A. 9771: there is imposed a tax on retail sales in Vermont at six percent of the sales price of tangible personal property and the other listed categories, including specified digital products transferred electronically to an end user.", "body": "32 V.S.A. 9771: there is imposed a tax on retail sales in Vermont at six percent of the sales price of tangible personal property and the other listed categories, including specified digital products transferred electronically to an end user.\n\nWhat Vermont General Assembly (Vermont Statutes Online) actually says:\n\n“Except as otherwise provided in this chapter, there is imposed a tax on retail sales in this State. The tax shall be paid at the rate of six percent of the sales price charged for, but in no case shall any one transaction be taxed under more than one of the following: (1) tangible personal property;”", "source_type": "official", "source_link": "https://legislature.vermont.gov/statutes/section/32/233/09771", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Vermont General Assembly (Vermont Statutes Online)", "evidence_quote": "Except as otherwise provided in this chapter, there is imposed a tax on retail sales in this State. The tax shall be paid at the rate of six percent of the sales price charged for, but in no case shall any one transaction be taxed under more than one of the following: (1) tangible personal property;", "volatility": "low", "from_batch": "446-vermont-business-and-tax-for-creators", "subject": "32 V.S.A. § 9771", "topic": "Imposition of sales tax at six percent", "applies_to_country": "US", "applies_to_scope": "VT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-vt" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r446_vermont_business_and_tax_for_creators_446_vermont_business_and_tax_for_creators_digital", "category": "Business", "title": "32 V.S.A. § 9771: Digital goods: specified digital products are taxable", "summary": "32 V.S.A. 9771(8): the sales tax applies to specified digital products transferred electronically to an end user, regardless of whether for permanent use or less than permanent use and regardless of whether conditioned upon continued payment from the purchaser.", "body": "32 V.S.A. 9771(8): the sales tax applies to specified digital products transferred electronically to an end user, regardless of whether for permanent use or less than permanent use and regardless of whether conditioned upon continued payment from the purchaser.\n\nWhat Vermont General Assembly (Vermont Statutes Online) actually says:\n\n“specified digital products transferred electronically to an end user regardless of whether for permanent use or less than permanent use and regardless of whether or not conditioned upon continued payment from the purchaser.”\n\nNote: So a subscription to specified digital products is within the words. Whether a fan subscription to private photo or video content is a 'digital audiovisual work' is a definitional question under 9701(46).", "source_type": "official", "source_link": "https://legislature.vermont.gov/statutes/section/32/233/09771", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Vermont General Assembly (Vermont Statutes Online)", "evidence_quote": "specified digital products transferred electronically to an end user regardless of whether for permanent use or less than permanent use and regardless of whether or not conditioned upon continued payment from the purchaser.", "volatility": "low", "from_batch": "446-vermont-business-and-tax-for-creators", "subject": "32 V.S.A. § 9771", "topic": "Digital goods: specified digital products are taxable", "applies_to_country": "US", "applies_to_scope": "VT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-vt" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r446_vermont_business_and_tax_for_creators_446_vermont_business_and_tax_for_creators_digital_def", "category": "Business", "title": "32 V.S.A. § 9701: Specified digital products defined", "summary": "32 V.S.A. 9701(46): 'specified digital products' means digital audiovisual works, digital audio works, digital books or ringtones transferred electronically; a digital audiovisual work is a series of related images that, when shown in succession, impart an impression of motion, together with accompanying sounds, if any.", "body": "32 V.S.A. 9701(46): 'specified digital products' means digital audiovisual works, digital audio works, digital books or ringtones transferred electronically; a digital audiovisual work is a series of related images that, when shown in succession, impart an impression of motion, together with accompanying sounds, if any.\n\nWhat Vermont General Assembly (Vermont Statutes Online) actually says:\n\n““Specified digital products” means digital audiovisual works, digital audio works, digital books, or ringtones that are transferred electronically. (A) “Digital audiovisual works” means a series of related images that, when shown in succession, impart an impression of motion, together with accompanying sounds, if any.”", "source_type": "official", "source_link": "https://legislature.vermont.gov/statutes/section/32/233/09701", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Vermont General Assembly (Vermont Statutes Online)", "evidence_quote": "“Specified digital products” means digital audiovisual works, digital audio works, digital books, or ringtones that are transferred electronically. (A) “Digital audiovisual works” means a series of related images that, when shown in succession, impart an impression of motion, together with accompanying sounds, if any.", "volatility": "low", "from_batch": "446-vermont-business-and-tax-for-creators", "subject": "32 V.S.A. § 9701", "topic": "Specified digital products defined", "applies_to_country": "US", "applies_to_scope": "VT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-vt" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r446_vermont_business_and_tax_for_creators_446_vermont_business_and_tax_for_creators_registration", "category": "Business", "title": "32 V.S.A. § 9707: Sales tax registration and licence (free)", "summary": "32 V.S.A. 9707(a): before commencing business every person required to collect the sales tax shall apply for a licence in the manner prescribed by the Commissioner, who issues the licence without charge.", "body": "32 V.S.A. 9707(a): before commencing business every person required to collect the sales tax shall apply for a licence in the manner prescribed by the Commissioner, who issues the licence without charge.\n\nWhat Vermont General Assembly (Vermont Statutes Online) actually says:\n\n“Before commencing business or opening new places of business, every person required to collect any tax imposed by this chapter and every person purchasing tangible personal property for resale shall apply for a license in the manner prescribed by the Commissioner. The Commissioner shall issue, without charge, to each registrant a license empowering him or her to collect the tax.”", "source_type": "official", "source_link": "https://legislature.vermont.gov/statutes/section/32/233/09707", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Vermont General Assembly (Vermont Statutes Online)", "evidence_quote": "Before commencing business or opening new places of business, every person required to collect any tax imposed by this chapter and every person purchasing tangible personal property for resale shall apply for a license in the manner prescribed by the Commissioner. The Commissioner shall issue, without charge, to each registrant a license empowering him or her to collect the tax.", "volatility": "low", "from_batch": "446-vermont-business-and-tax-for-creators", "subject": "32 V.S.A. § 9707", "topic": "Sales tax registration and licence (free)", "applies_to_country": "US", "applies_to_scope": "VT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-vt" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r446_vermont_business_and_tax_for_creators_446_vermont_business_and_tax_for_creators_tax_account", "category": "Business", "title": "Vermont Department of Taxes: When a business tax account is required", "summary": "The Department of Taxes states that a person who plans to sell tangible personal property, rent rooms, sell meals or alcohol, or hire employees must register for a business tax account before doing business.", "body": "The Department of Taxes states that a person who plans to sell tangible personal property, rent rooms, sell meals or alcohol, or hire employees must register for a business tax account before doing business.\n\nWhat Vermont Department of Taxes actually says:\n\n“If you plan to sell tangible personal property , rent rooms, sell meals and/or alcohol, or hire employees, you must register for a business tax account before doing business.”", "source_type": "official", "source_link": "https://tax.vermont.gov/business/start-a-business", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Vermont Department of Taxes", "evidence_quote": "If you plan to sell tangible personal property , rent rooms, sell meals and/or alcohol, or hire employees, you must register for a business tax account before doing business.", "volatility": "medium", "from_batch": "446-vermont-business-and-tax-for-creators", "subject": "Vermont Department of Taxes", "topic": "When a business tax account is required", "applies_to_country": "US", "applies_to_scope": "VT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-vt" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r446_vermont_business_and_tax_for_creators_446_vermont_business_and_tax_for_creators_lot", "category": "Business", "title": "Local option sales tax of 1% in some municipalities", "summary": "The Department of Taxes states that a municipality may vote to levy a 1% local option sales tax, giving a 7% total, and lists Burlington (July 2006) and Rutland City (July 2023) among those that have.", "body": "The Department of Taxes states that a municipality may vote to levy a 1% local option sales tax, giving a 7% total, and lists Burlington (July 2006) and Rutland City (July 2023) among those that have.\n\nWhat Vermont Department of Taxes actually says:\n\n“Local Option Tax (LOT) is a way for municipalities in Vermont to raise additional revenue. A municipality may vote to levy”", "source_type": "official", "source_link": "https://tax.vermont.gov/business/local-option-tax", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Vermont Department of Taxes", "evidence_quote": "Local Option Tax (LOT) is a way for municipalities in Vermont to raise additional revenue. A municipality may vote to levy", "volatility": "medium", "from_batch": "446-vermont-business-and-tax-for-creators", "subject": "Vermont Department of Taxes local option tax", "topic": "Local option sales tax of 1% in some municipalities", "applies_to_country": "US", "applies_to_scope": "VT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-vt" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r446_vermont_business_and_tax_for_creators_446_vermont_business_and_tax_for_creators_dba_fee", "category": "Business", "title": "Assumed business name registration fee: $70", "summary": "The Secretary of State's fee schedule lists the fee for registering an assumed business name (11 V.S.A. 1621) as $70.00, collected under 11 V.S.A. 1625.", "body": "The Secretary of State's fee schedule lists the fee for registering an assumed business name (11 V.S.A. 1621) as $70.00, collected under 11 V.S.A. 1625.\n\nWhat Vermont Secretary of State actually says:\n\n“Registration 11 V.S.A. § 1621 $70.00 11 V.S.A. § 1625”", "source_type": "official", "source_link": "https://sos.vermont.gov/business-services/fees-statutes", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Vermont Secretary of State", "evidence_quote": "Registration 11 V.S.A. § 1621 $70.00 11 V.S.A. § 1625", "volatility": "medium", "from_batch": "446-vermont-business-and-tax-for-creators", "subject": "Vermont Secretary of State fee schedule", "topic": "Assumed business name registration fee: $70", "applies_to_country": "US", "applies_to_scope": "VT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-vt" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r446_vermont_business_and_tax_for_creators_446_vermont_business_and_tax_for_creators_dba_fee_stat", "category": "Business", "title": "11 V.S.A. § 1625: Assumed business name: statutory registration fee", "summary": "11 V.S.A. 1625(a): a person required to file a registration under the subchapter pays a registration fee of $70 to the Secretary of State.", "body": "11 V.S.A. 1625(a): a person required to file a registration under the subchapter pays a registration fee of $70 to the Secretary of State.\n\nWhat Vermont General Assembly (Vermont Statutes Online) actually says:\n\n“A person required by the provisions of this subchapter to file a return shall, at the time of filing as provided, pay a registration fee of $70.00 to the Secretary of State.”", "source_type": "official", "source_link": "https://legislature.vermont.gov/statutes/section/11/015/01625", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Vermont General Assembly (Vermont Statutes Online)", "evidence_quote": "A person required by the provisions of this subchapter to file a return shall, at the time of filing as provided, pay a registration fee of $70.00 to the Secretary of State.", "volatility": "low", "from_batch": "446-vermont-business-and-tax-for-creators", "subject": "11 V.S.A. § 1625", "topic": "Assumed business name: statutory registration fee", "applies_to_country": "US", "applies_to_scope": "VT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-vt" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r446_vermont_business_and_tax_for_creators_446_vermont_business_and_tax_for_creators_dba_renew", "category": "Business", "title": "11 V.S.A. § 1635: Assumed business name: reregistration every five years", "summary": "11 V.S.A. 1635(a): a registrant shall reregister every five years.", "body": "11 V.S.A. 1635(a): a registrant shall reregister every five years.\n\nWhat Vermont General Assembly (Vermont Statutes Online) actually says:\n\n“A registrant shall reregister every five years”", "source_type": "official", "source_link": "https://legislature.vermont.gov/statutes/section/11/015/01635", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Vermont General Assembly (Vermont Statutes Online)", "evidence_quote": "A registrant shall reregister every five years", "volatility": "low", "from_batch": "446-vermont-business-and-tax-for-creators", "subject": "11 V.S.A. § 1635", "topic": "Assumed business name: reregistration every five years", "applies_to_country": "US", "applies_to_scope": "VT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-vt" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r446_vermont_business_and_tax_for_creators_446_vermont_business_and_tax_for_creators_dba_exempt", "category": "Business", "title": "Individuals using their full legal name need not register", "summary": "The Secretary of State states that under 11 V.S.A. 1621 individuals are not required to register an assumed business name if they do business with the public under a business name that includes their full legal name.", "body": "The Secretary of State states that under 11 V.S.A. 1621 individuals are not required to register an assumed business name if they do business with the public under a business name that includes their full legal name.\n\nWhat Vermont Secretary of State actually says:\n\n“individuals are not required to register an assumed business name with our office if they are doing business with the public under a business name that includes their full legal name”\n\nNote: The same page says a pen name or professional name is allowed if it is not the same as the registrant's own name, but a registration of an assumed name is required for such a name (the page does not state this as one sentence, so only the exemption was quoted).", "source_type": "official", "source_link": "https://sos.vermont.gov/business-services/business-filings/assumed-name", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Vermont Secretary of State", "evidence_quote": "individuals are not required to register an assumed business name with our office if they are doing business with the public under a business name that includes their full legal name", "volatility": "medium", "from_batch": "446-vermont-business-and-tax-for-creators", "subject": "Vermont Secretary of State assumed business name", "topic": "Individuals using their full legal name need not register", "applies_to_country": "US", "applies_to_scope": "VT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-vt" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r446_vermont_business_and_tax_for_creators_446_vermont_business_and_tax_for_creators_dba_pen", "category": "Business", "title": "[Unverified - being checked] 11 V.S.A. § 1626: Failure to register an assumed name: penalty", "summary": "[Unverified - being checked] 11 V.S.A. 1626(e): a person transacting business in Vermont without the required registration is liable for a civil penalty of $50 for each day, not exceeding $10,000 for each year, and may not maintain an action in Vermont until registered.", "body": "11 V.S.A. 1626(e): a person transacting business in Vermont without the required registration is liable for a civil penalty of $50 for each day, not exceeding $10,000 for each year, and may not maintain an action in Vermont until registered.\n\nWhat Vermont General Assembly (Vermont Statutes Online) actually says:\n\n“a civil penalty of $50.00 for each day, not to exceed a total of $10,000.00 for each year”\n\nNote: Section 1626(a) bars the unregistered person from bringing a lawsuit in Vermont until registered.", "source_type": "official", "source_link": "https://legislature.vermont.gov/statutes/section/11/015/01626", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Vermont General Assembly (Vermont Statutes Online)", "evidence_quote": "a civil penalty of $50.00 for each day, not to exceed a total of $10,000.00 for each year", "volatility": "low", "from_batch": "446-vermont-business-and-tax-for-creators", "subject": "11 V.S.A. § 1626", "topic": "Failure to register an assumed name: penalty", "applies_to_country": "US", "applies_to_scope": "VT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-vt" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r446_vermont_business_and_tax_for_creators_446_vermont_business_and_tax_for_creators_llc_fee", "category": "Business", "title": "LLC articles of organization fee: $155; annual report $45", "summary": "The Secretary of State's fee schedule lists the filing fee for LLC articles of organization (11 V.S.A. 4023) as $155.00 and the LLC annual report (11 V.S.A. 4033) as $45.00.", "body": "The Secretary of State's fee schedule lists the filing fee for LLC articles of organization (11 V.S.A. 4023) as $155.00 and the LLC annual report (11 V.S.A. 4033) as $45.00.\n\nWhat Vermont Secretary of State actually says:\n\n“Articles of Organization 11 V.S.A. § 4023 $155.00 11 V.S.A. § 4012 Articles of Amendment 11 V.S.A. § 4024 $35.00 11 V.S.A. § 4012 Restated Articles of Organization 11 V.S.A. § 4024 $25.00 11 V.S.A. § 4012 Articles of Correction 11 V.S.A. § 4027 $35.00 11 V.S.A. § 4012 Application for Certificate of Existence 11 V.S.A. § 4028 $35.00 11 V.S.A. § 4012 Annual Report 11 V.S.A. § 4033 $45.00”\n\nNote: A sole proprietor operating under their own legal name has no state registration; an LLC is an optional entity.", "source_type": "official", "source_link": "https://sos.vermont.gov/business-services/fees-statutes", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Vermont Secretary of State", "evidence_quote": "Articles of Organization 11 V.S.A. § 4023 $155.00 11 V.S.A. § 4012 Articles of Amendment 11 V.S.A. § 4024 $35.00 11 V.S.A. § 4012 Restated Articles of Organization 11 V.S.A. § 4024 $25.00 11 V.S.A. § 4012 Articles of Correction 11 V.S.A. § 4027 $35.00 11 V.S.A. § 4012 Application for Certificate of Existence 11 V.S.A. § 4028 $35.00 11 V.S.A. § 4012 Annual Report 11 V.S.A. § 4033 $45.00", "volatility": "medium", "from_batch": "446-vermont-business-and-tax-for-creators", "subject": "Vermont Secretary of State fee schedule", "topic": "LLC articles of organization fee: $155; annual report $45", "applies_to_country": "US", "applies_to_scope": "VT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-vt" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r446_vermont_business_and_tax_for_creators_446_vermont_business_and_tax_for_creators_sos_first", "category": "Business", "title": "Vermont Department of Taxes: Register with the Secretary of State before doing business", "summary": "The Department of Taxes states that before beginning to do business in Vermont a person must register the business with the Vermont Secretary of State.", "body": "The Department of Taxes states that before beginning to do business in Vermont a person must register the business with the Vermont Secretary of State.\n\nWhat Vermont Department of Taxes actually says:\n\n“Before you begin to do business in Vermont, you must register your business with the Vermont Secretary of State.”", "source_type": "official", "source_link": "https://tax.vermont.gov/business/start-a-business", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Vermont Department of Taxes", "evidence_quote": "Before you begin to do business in Vermont, you must register your business with the Vermont Secretary of State.", "volatility": "medium", "from_batch": "446-vermont-business-and-tax-for-creators", "subject": "Vermont Department of Taxes", "topic": "Register with the Secretary of State before doing business", "applies_to_country": "US", "applies_to_scope": "VT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-vt" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r446_vermont_business_and_tax_for_creators_446_vermont_business_and_tax_for_creators_no_license_tax", "category": "Business", "title": "No general state business licence or privilege tax found", "summary": "The Department of Taxes' start-a-business steps (FEIN, Secretary of State registration, business tax account, display of the sales tax licence) name no general state business licence or privilege tax for a self-employed seller of services or content.", "body": "The Department of Taxes' start-a-business steps (FEIN, Secretary of State registration, business tax account, display of the sales tax licence) name no general state business licence or privilege tax for a self-employed seller of services or content.\n\nWhat Vermont Department of Taxes actually says:\n\n“Obtain and display appropriate licensing You also must obtain appropriate licensing as required.”\n\nNote: ABSENCE RECORD (inferred from an index/listing or page that does not mention it, not from operative text). Opened tax.vermont.gov Start or Buy a Business and Sales and Use Tax pages and the sos.vermont.gov Business Services fee and filing pages on 2026-10-19; searched only those pages and the 32 V.S.A. chapter 233 text. Occupational licensing by other agencies and municipal licences were not searched.", "source_type": "official", "source_link": "https://tax.vermont.gov/business/start-a-business", "last_verified": "2026-10-19", "reliability": "CREATOR STRATEGY", "source_tier": "A", "source_publisher": "Vermont Department of Taxes", "evidence_quote": "Obtain and display appropriate licensing You also must obtain appropriate licensing as required.", "volatility": "medium", "from_batch": "446-vermont-business-and-tax-for-creators", "subject": "Vermont general business licence", "topic": "No general state business licence or privilege tax found", "applies_to_country": "US", "applies_to_scope": "VT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-vt" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r446_vermont_business_and_tax_for_creators_vt_anchor", "category": "Business", "title": "[Unverified - being checked] Vermont: agency index", "summary": "[Unverified - being checked] Vermont's business regulations and tax information are managed by the Secretary of State and Department of Taxes, with official websites at sos.vermont.gov and tax.vermont.gov.", "body": "Vermont's business regulations and tax information are managed by the Secretary of State and Department of Taxes, with official websites at sos.vermont.gov and tax.vermont.gov.\n\nWhat Vermont Secretary of State actually says:\n\n“State of Vermont Secretary of State”\n\nNote: Anchor record for Vermont official business and tax agencies.", "source_type": "official", "source_link": "https://sos.vermont.gov/", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Vermont Secretary of State", "evidence_quote": "State of Vermont Secretary of State", "volatility": "low", "from_batch": "446-vermont-business-and-tax-for-creators", "subject": "Vermont", "topic": "agency index", "applies_to_country": "us-vt", "tags": { "lane": "any", "stage": "any", "region": [ "us-vt" ], "platform": "any", "topic": [ "safety.legal" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r446_vermont_business_and_tax_for_creators_vt_income_filing", "category": "Business", "title": "Vermont: income tax filing", "summary": "Individuals must file a Vermont income tax return if they are a resident or part-year resident of Vermont, or a nonresident with Vermont income, are required to file a federal income tax return, and earned or received more than $100 in Vermont income.", "body": "Individuals must file a Vermont income tax return if they are a resident or part-year resident of Vermont, or a nonresident with Vermont income, are required to file a federal income tax return, and earned or received more than $100 in Vermont income.\n\nWhat Vermont Department of Taxes actually says:\n\n“You must file an income tax return in Vermont:\n\n- if you are a resident or part-year resident of Vermont, or a nonresident but earned Vermont income, and\n\n- if you are required to file a federal income tax return, and\n\n- you earned or received more than $100 in Vermont income, or\n\n- you earned or received gross income of more than $1,000 as a nonresident.”\n\nNote: Filing requirement for individuals.", "source_type": "official", "source_link": "https://tax.vermont.gov/individuals/who-should-file", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Vermont Department of Taxes", "evidence_quote": "You must file an income tax return in Vermont:\n\n- if you are a resident or part-year resident of Vermont, or a nonresident but earned Vermont income, and\n\n- if you are required to file a federal income tax return, and\n\n- you earned or received more than $100 in Vermont income, or\n\n- you earned or received gross income of more than $1,000 as a nonresident.", "volatility": "low", "from_batch": "446-vermont-business-and-tax-for-creators", "subject": "Vermont", "topic": "income tax filing", "applies_to_country": "us-vt", "tags": { "lane": "any", "stage": "running", "region": [ "us-vt" ], "platform": "any", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r446_vermont_business_and_tax_for_creators_vt_sales_tax", "category": "Business", "title": "Vermont: sales tax rate", "summary": "Vermont Sales Tax is charged on the retail sales of tangible personal property at a rate of 6%.", "body": "Vermont Sales Tax is charged on the retail sales of tangible personal property at a rate of 6%.\n\nWhat Vermont Department of Taxes actually says:\n\n“Vermont Sales Tax is charged on the retail sales of tangible personal property unless exempted by law. The sales tax rate is 6%.”\n\nNote: General sales tax rate for tangible personal property.", "source_type": "official", "source_link": "https://tax.vermont.gov/business-and-corp/sales-and-use-tax", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Vermont Department of Taxes", "evidence_quote": "Vermont Sales Tax is charged on the retail sales of tangible personal property unless exempted by law. The sales tax rate is 6%.", "volatility": "low", "from_batch": "446-vermont-business-and-tax-for-creators", "subject": "Vermont", "topic": "sales tax rate", "applies_to_country": "us-vt", "tags": { "lane": "any", "stage": "running", "region": [ "us-vt" ], "platform": "any", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r446_vermont_business_and_tax_for_creators_vt_business_privacy", "category": "Business", "title": "[Unverified - being checked] Vermont: business public records", "summary": "[Unverified - being checked] Vermont maintains a searchable online business database that includes registered business names and filings, which are accessible to the public.", "body": "Vermont maintains a searchable online business database that includes registered business names and filings, which are accessible to the public.\n\nWhat Vermont Secretary of State actually says:\n\n“Search our online database”\n\nNote: Inferred public access from the existence of an online searchable business database provided by the Secretary of State.", "source_type": "official", "source_link": "https://bizfilings.vermont.gov/business/businesssearch", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Vermont Secretary of State", "evidence_quote": "Search our online database", "volatility": "low", "from_batch": "446-vermont-business-and-tax-for-creators", "subject": "Vermont", "topic": "business public records", "applies_to_country": "us-vt", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-vt" ], "platform": "any", "topic": [ "safety.privacy" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } } ] }