REI is not required, and does not collect Vermont sales or use tax on orders shipping to Vermont residents. Purchases shipped to Vermont addresses are subject to Vermont use tax unless it is specifically exempt from taxation in Vermont. The purchase is not exempt merely because it is made over the Internet. The State of Vermont requires Vermont purchasers to report all purchases that were not taxed and pay tax on those purchases. The tax may be reported and paid on the Vermont individual income tax return or by filing a consumer use tax return. The referenced forms and corresponding instructions are available on the Vermont Department of Taxes,