Vermont Short-Term Rental Meals and Rooms Tax

Under 32 V.S.A. chapter 225, every operator renting a room or dwelling for fewer than 30 consecutive days must collect Vermont's 9% Meals and Rooms Tax. Marketplace facilitators such as Airbnb and Vrbo collect on behalf of hosts who rent exclusively through their platforms, but direct-booking hosts must register and file independently. Some municipalities add a 1% local option rooms tax. Vermont's statewide Short-Term Rental Registry (Act 132 of 2024) further requires every operator to obtain a state registration number and post it in listings, a requirement that applies uniformly statewide.

Failure to collect or remit rooms tax: penalties up to 25% of tax due plus interest; willful failure may be a misdemeanor under 32 V.S.A. § 3202.