The Vermont Surcharge Schedule is a set of fees imposed by the state of Vermont on certain items. These fees apply to items sold in the state of Vermont, with the amount of the surcharge depending on the item. The Vermont Surcharge Schedule is divided into four categories: Sales Tax, Room Tax, Utility Tax, and Use Tax. The Sales Tax is a 6% state tax applied to the sale of goods and services. Room Tax is an additional 5% charge added to the cost of any accommodations, such as hotels and motels. Utility Tax is a 4% fee imposed on any electricity, natural gas, or other utility services purchased. Finally, the Use Tax is an additional 6% charge on items purchased outside the state of Vermont and brought into the state for use.