Vt Registration Form – Fill Out and Use This PDF

New

1Transfer Renewal

Title Only

Check if you are registering the snowmobile for the first time in Vermont in your name

Check if you are transferring the registration to another snowmobile owned by you

Check if you are renewing the registration of your snowmobile. Please fill in the Vermont decal number currently attached to the Snowmobile and the year of expiration

Check if you only want a title for your snowmobile. Tax required – Registration fees not required.

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All areas MUST be completed - Fill in Snowmobile Identification Number. If none present, you must make application to the Department of Motor Vehicles for assignment of an identification number on form TA-VT-03 and submit with this application. Note: Odometer Reading is a new requirement. ANTIQUE SNOWMOBILE - one time registration fee for a snowmobile that is at least 25 years old and is used exclusively in exhibitions, parades, and public functions (Available only at Vermont DMV – VAST agents can NOT issue antique registration).

Complete owner/co-owner information section. Enter physical address if mailing address is PO Box If name change is indicated, an original or certified copy of a marriage license/certificate, civil union certificate or court order clearly stating the new name, must accompany this form. For estates and trusts, you may not list your name as an owner or co-owner with the title “Trustee”. “Relationship to owner” IS REQUIRED INFORMATION IF THE SNOWMOBILE IS REGISTERED AND TITLED IN MORE THAN ONE NAME. You must indicate your choice for rights of survivorship.

IF NO BOX IS CHECKED, JOINT TENANTS WILL BE SELECTED

Complete if you have a loan on this snowmobile

The name and address of the seller and date purchased is information required for new and transfer Vermont registration, even if the snowmobile has been registered and titled to you out-of-state. The signature of seller is required only for dealer transactions and non-titled snowmobiles when there is no Bill of Sale

To be completed by dealers only

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To be completed by V.A.S.T. Agent or Dealer only for temporary registration. Agent/Dealer must date, sign, indicate Agent/Dealer #, and circle whether Dealer or Agent. VT dealers may only issue registrations for snowmobiles that they sell. If signed by a VT Dealer for a snowmobile not purchased by the registrant from the Dealer, Dealer must also be a V.A.S.T. Agent and must list agent number indicating this is a V.A.S.T. transaction by circling V.A.S.T agent # and V.A.S.T Agent signature.

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Check off the appropriate box for the type of registration you need. Non-Residents, registration reciprocity is granted to a snowmobile registered and numbered by any other state or province. All Non-Residents must enter their state abbreviation and indicate if you have applied for a title within your home state or check N/A if your state does not title snowmobiles.

The first registration or validation of a snowmobile in Vermont will be subject to the sales tax unless:

A purchase invoice is presented showing a sales tax of 6% or more paid to a dealer in any one of the 45 state jurisdictions imposing a sales tax. Alaska, Montana, Delaware, New Hampshire, and Oregon do not have a Sales and Use Tax.

The applicant is a non-resident of Vermont and purchased the snowmobile in a state other than Vermont.

The applicant is a non-resident of Vermont and purchased the snowmobile in Vermont; however, received title or possession or both in another state.

The applicant is a non-resident of Vermont and submits a copy of a valid registration from his home state.

The snowmobile is acquired through a transfer to an individual, relative or not, for no consideration.

A visual verification of the serial number is required if the snowmobile is required to be titled and:

Application must be signed and dated by owner(s). If signed by an authorized agent, proof of authorization, such as power of attorney, etc. must be submitted.

Vermont Department of Taxes

PO Box 547

Montpelier, VT 05601-0547

*094521100*

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Check here if this is an

INTERNATIONAL address

WHO SHOULD USE THIS FORM?

Buyers not required to file Vermont Sales & Use Tax returns (Form SU-451) should use this form to report the Vermont Use tax due on all purchases of tangible personal property for which a Vermont Sales Tax was due and not paid at purchase.

Buyers should also use this form to report all purchases of boats and snowmobiles to facilitate registration.

ALL OTHER PURCHASES

If the purchases reported do not involve boats or snowmobiles, mail this return, together with your check or money order to the Vermont Department of Taxes, PO Box 547, Montpelier VT 05601- 0547. If you are reporting the tax on more than one item, attach a list of the items, identifying each as requested on the front of this form.

WHO SHOULD NOT USE THIS FORM?

This form is not to be used by persons who should report both Sales and Use taxes on form SU-451.

WHEN IS A USE TAX DUE?

A Use tax is due if no sales tax was paid on purchases of tan- gible personal property used or stored in Vermont. Examples: Items ordered from catalogs, out-of-state purchases, publica- tion subscriptions, boats, snowmobiles, and aircraft.

Property purchased out-of-state, brought into Vermont, and used in a business is also subject to the Use tax.

WHEN IS A USE TAX NOT DUE?

On local option tax.

A Use tax is not due on any property if a Sales tax of at least 6% was paid legally to another state.

Property purchased out-of-state and brought into Vermont by a nonresident for personal use is not subject to the Use tax. Persons owning real property in Vermont are not considered nonresidents.

Casual sales (items purchased from someone other than a busi- ness or dealer) are also exempt. Nonmotorized boats less than 16 feet in length are an exempt casual sale. All other sales of boats, snowmobiles, and aircraft are subject to the Use tax.

REGISTRATION OF BOATS AND SNOWMOBILES

If you did not pay a Sales tax to a dealer when you bought your boat or snowmobile, mail this return, together with your check or money order for the registration fee, any potential title fee, and Use tax, to the Vermont Department of Motor Vehicles, 120 State Street, Montpelier, VT 05603.

You must submit proof of payment (such as a purchase invoice, or an exemption from tax) before a registration certificate can be granted. Keep a photocopy of this tax return for your records.

CREDITS

You may be able to take one of four possible credits against the purchase price in order to arrive at the amount subject to Use tax:

AAny like kind trade-in credit allowed by the seller. This credit applies to all property.

BThe amount received from the sale of a boat or snowmobile which was registered in your name. This credit applies to boats and snowmobiles only, and cannot exceed the book value. The sale must occur within three months before or after the purchase being reported on this return.

If the sale has already occurred, enter the amount received, or the book value, on Line 2. If the sale occurs after the purchase reported on this return, you may apply to the Department of Taxes for a refund of tax already paid on this purchase.

In either case, a photocopy of the sales invoice must be included when you file this return.

C and D Insurance money received for a boat or snowmobile totally destroyed or damaged within three months prior to the purchase being reported on this return. You may not claim an insurance credit if the boat or snowmobile has been repaired and you are claiming a credit for sale or trade-in of the repaired item. The insurance credit applies only to boats and snowmobiles.

FILING DEADLINE

This tax return is due on or before the 20th day of the month following the purchase, or at the time of registering a boat, snow- mobile, or aircraft, whichever is earlier.

LATE FILING AND LATE PAYMENT CHARGES

Any tax due and unpaid by the due date of this return will bear interest at the statutory rate, and a penalty of 5% per month, up to a maximum of 25%, may be assessed. Late filing may also result in the imposition of a $50.00 late filing fee. Please call Taxpayer Services Division of the Department of Taxes at (802) 828-2551 with any questions you may have.