Vermont's general state sales tax rate is 6%, which is imposed on sales of tangible personal property, amusement charges, fabrication charges, some public utility charges and some service contracts. Some towns and cities impose an additional 1% Local Option Tax. There are 46 exemptions from the sales tax, including exemptions for food, medical items, manufacturing machinery, equipment and fuel, residential fuel and electricity, clothing, and shoes. A use tax is imposed on the buyer at the same rate as the sales tax. The buyer pays the use tax when the seller fails to collect the sales tax or the items are purchased from a source where no tax is collected. The use tax applies to items taxable under the sales tax.