Vermont Application for Business Tax Account

Application for Business Tax Account
Form BR-400
Whether starting a new business in Vermont or
seeking to register a foreign (non-Vermont) entity to
do business in the state of Vermont, the Corporations
Division of the Vermont Secretary of State’s office, as
the state registry for business entity registrations and
maintenance, is the place to start.

What can you do on the Secretary of State’s online registration portal? You can simultaneously
register your business with:
1.	 Vermont Secretary of State
2.	 Vermont Department of Taxes (Meals and Rooms, Sales and Use, Withholding taxes)
3.	 Vermont Department of Labor
If you have already registered your trade name with the Secretary of State but didn’t register
for Sales and Use, Meals and Rooms, and/or Withholding taxes at that time, you can still use their
online registration portal. Go to www.bizfilings.vermont.gov/online, log in with your user name
and password, and click on “Department of Taxes Online Services” on the left hand side of the
screen.
Ready to start? For free and convenient registration, click or go to the link below:
https://sos.vermont.gov/corporations/registration/
Depending on the business type and other factors, you may need to file separately with other
Vermont agencies. Simultaneous filing on the Secretary of State’s online registration portal is not
available at this time. These may include:
•	 Vermont Department of Economic Development
•	 Vermont Department of Liquor Control
To help speed the processing of your application, please use the Secretary of State’s online
registration portal. Use this paper form only if you do not have access to the internet.

Vermont Department of Taxes
Phone: (802) 828-2551

PO Box 547

Montpelier, VT 05601-0547

*204001100*

Application for
BUSINESS TAX ACCOUNT

VT Form

BR-400

* 2 0 4 0 0 1 1 0 0 *

TYPE OR PRINT - Please read instructions and answer all questions completely.
PART 1 - APPLICANT INFORMATION

	1.	Business Type (check one)
 Sole Proprietor (Indiv., Married Couple or Civil Union)	
 Partnership	
 Federal Government	
 Other ______________________________________

 Single Member LLC	
 S-Corporation	
 VT State Government	

 LLC
 C-Corporation
 501(c)(3)

	2.	Business/Entity Name
		
If Sole Proprietorship, enter Full Legal Name of Proprietor*
Last Name	
First Name	
	3.	Federal Employer ID Number	

M. I.

4.	 Social Security Number (Sole Proprietorship only)

	5.	Legal or Trade Name of Business (d/b/a)
	 6a.	 Primary 6-digit NAICS Number	

6b.	 Brief description of business

	 7.	 Mailing Address of Business		

8.	 City	

State	ZIP	

	 9.	 Physical Address of Business (Do not enter PO Box) 	

10.	 City	

State	ZIP	

	 11.	 Telephone Number			

12.	 Fax Number

	

	 13.	 Email Address
	14.	Date authorized to do business in Vermont
	
15.	 State of Incorporation
____ / ____ / ________
by Vermont Secretary of State		
(LLC, Partnership, S-Corp, or C-Corp)
mm
dd
yyyy
	16.	Business Activity (Check all that apply in Vermont)

 Manufacturer	
 Retail	
 Construction	

 Wholesale	
 Hotel / Motel / Bed & Breakfast
 Restaurant	

 Service	
 Other _________________________

*If married or civil union, please complete Schedule BR-400A for additional owner/member.

Form BR-400
Page 1 of 3
Rev. 12/20

*204001200*

From Form BR-400, Part 1, Lines 2-4
Business Name ___________________________________________ 	FEIN____________________

* 2 0 4 0 0 1 2 0 0 *

Sole Proprietor Name ______________________________________ 	SSN ____________________

PART 2 - APPLICANT QUESTIONS
Please consult the Instructions if you are unclear on what taxes you may be required to collect or remit.

1. 	 Will your business be required to collect Sales and Use Tax? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   Yes 	

 No

2.	 Will your business be required to collect Meals and Rooms Tax?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   Yes 	

 No

3.	 Will your business be required to withhold Vermont Income Tax? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   Yes 	

 No

4.	 Did you purchase an existing business or are you starting a new business?
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   Purchased an existing business. Complete Part 3.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   Starting a new business.
5.	 Is your business a distributor or wholesaler of cigarettes?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   Yes	

 No

6.	 Is your business a distributor or wholesaler of tobacco products other than cigarettes?. . . . . . . . . . . . .   Yes	

 No

7.	 Do you purchase tobacco products other than cigarettes from outside the State of Vermont?. . . . . . . .   Yes 	

 No

8.	 Will your business be a distributor or wholesaler of malt or vinous beverages in the State of Vermont?. . .   Yes	

 No

9.	 Will your business be making retail sales of aviation jet fuel in the State of Vermont?. . . . . . . . . . . . . . . .   Yes	

 No

10.	Will your business deliver any of the following fuels to customers? . . . . . . . . . . . . . . . . . . . . . . . . . .
	  Heating Oil
 Propane
 Kerosene
 Coal
 Natural Gas

 Yes	
 No
 Electricity

11.	 Will your business need to make exempt purchases for your inventory or to produce your product?. . .   Yes	

 No

12.	Will you be paying wages, salaries or commissions to Vermont residents working outside Vermont?. .   Yes	

 No

It is your responsibility to report any changes in your products or services which will affect your tax liability
to the Vermont Department of Taxes in writing.

PART 3 - PREVIOUS OWNERSHIP

	 1.	 Name of previous owner - Last Name	
	 3.	 Address of previous owner	
	 5.	 City	

First Name	

M. I.	

2.	 Date you purchased business (mmddyyyy)
4.	 Date of 32 V.S.A. § 3260 Notice (see instructions)
(mmddyyyy)
State	ZIP

Form BR-400
Page 2 of 3
Rev. 12/20

*204001300*

From Form BR-400, Part 1, Lines 2-4
Business Name ___________________________________________ 	FEIN____________________

* 2 0 4 0 0 1 3 0 0 *

Sole Proprietor Name ______________________________________ 	SSN ____________________

PART 4 - COMPLIANCE CHECK - All applicants must complete this section.
	1.	Has the Vermont Department of Taxes required a bond for this business entity or any business
entity in which any person listed in Part 1 was an officer or held a 20% or more interest?

c Yes*	

c No

	2.	Has the Vermont Department of Taxes suspended or revoked a Sales and Use or Meals and
Rooms Tax license for this business entity or any business entity in which any person listed in
Part 1 was an officer or held a 20% or more interest?

c Yes*	

c No

	 3.	 Have you previously had a principal interest in a business with a Vermont Business Tax account?

c Yes*	

c No

*If any answer in Part 3 is “Yes”, please attach explanation.

PART 5 - CERTIFICATION - All applicants must complete this section.
I certify under pains and penalty of perjury this application is true, correct and complete to the best of my knowledge.
Signature__________________________________________________ 	Title____________________________________
Name_____________________________________________________ 	Date____________________________________
	

(Please print)

Additional Information / Comments

Please allow two weeks for processing. If you need expedited processing, please contact us.
Send or fax completed application to:
	
Vermont Department of Taxes
	
PO Box 547
	
Montpelier, VT 05601-0547
	

Questions? Contact us by:
Telephone: (802) 828-2551, option #3
Email:
[email protected]

Fax: (802) 828-5787
Form BR-400
Page 3 of 3
Rev. 12/20

Vermont Department of Taxes
Phone: (802) 828-2551

VT Schedule

BR-400A

PO Box 547

Montpelier, VT 05601-0547

*2040A1200*

Business Principals with
Fiscal Responsibility

* 2 0 4 0 A 1 2 0 0 *
Attach to Form BR-400

From Form BR-400, Part 1, Lines 2-4
Business Name ____________________________________________________________________	FEIN________________________________
Sole Proprietor Name _______________________________________________________________	SSN ________________________________

PRINCIPAL #1
Last Name	

First Name		

MI	

Social Security Number

Address					 Title
City		

State	

Foreign Country			

ZIP Code		

Telephone Number

Email Address

PRINCIPAL #2
Last Name	

First Name		

MI	

Social Security Number

Address					 Title
City		

State	

Foreign Country			

ZIP Code		

Telephone Number

Email Address

PRINCIPAL #3
Last Name	

First Name		

MI	

Social Security Number

Address					 Title
City		

State	

Foreign Country			

ZIP Code		

Telephone Number

Email Address

PRINCIPAL #4
Last Name	

First Name		

MI	

Social Security Number

Address					 Title
City		

State	

Foreign Country			

ZIP Code		

Telephone Number

Email Address

Attach additional Schedule BR-400A if needed for additional business principals.
Schedule BR-400A
Rev. 12/20

Vermont Department of Taxes
Phone: (802) 828-2551

VT Schedule

BR-400B

PO Box 547

Montpelier, VT 05601-0547

*2040B1200*

Account Application

* 2 0 4 0 B 1 2 0 0 *
Attach to Form BR-400

From Form BR-400, Part 1, Lines 2-4
Business Name ____________________________________________________________________	FEIN________________________________
Sole Proprietor Name _______________________________________________________________	SSN ________________________________

* If filing for more than one tax type or location, file multiple copies of this form. *
Tax Type - Check ONE
	
c	 Meals and Rooms (MR)	
c	 Sales and Use (SU)	
c	 Withholding (WH)
		
(complete Lines 1-3 and 7-10d)		
(complete Lines 1-3 and 7-10d)		
(complete Lines 4-10d)
	 1.	 Start Date (or Expected Start Date)	
		 (Lines 1-3 for MR or SU only)
____ / ____ / ________
mm

dd

2.	Estimate of annual TAX liability	

3.	 Business Operation
c	 Year Round	
c	Occasional
c	 Seasonal Months of Operation:
	 from _______ to _______

c	$500 or less
c	$501 or more

yyyy

mm

mm

	 4.	 Start Date (or Expected Start Date)	 5.	Estimate of quarterly TAX liability	
6.	 Federal Withholding
		 (Lines 4-6 for WH only)							 Depositing Requirement
c	$2,499 or less
c	Annual
c	Semi-weekly
____ / ____ / ________
c	$2,500 - $8,999
c	Quarterly
c	 Not Yet
mm
dd
yyyy
c	$9,000 or more - Requires ACH Credit
	Established
c	Monthly
	7.	Name of Payroll/Filing Service used

	 No filing
c
service

	8.	Your Business Physical Location (Do not enter PO Box)	
	

	 City	

State	ZIP

	 Same as
c
Applicant

State	ZIP

	 Same as
c
Applicant

	 9.	 Your Business Mailing Address
	

	 City	

	10a.	
Person to contact - Last Name	

First Name		

	 10c.	 Title			

10b.	 Telephone Number
10d.	 Fax Number

	 10e.	 Email address

Schedule BR-400B
Rev. 12/20