The recent Supreme Court decision in South Dakota v. Wayfair has made Vermont’s remote seller provisions of Act 134 of 2016 effective July 1, 2018. Out-of-state vendors making sales into Vermont must register and collect sales tax if, during any preceding 12-month period, they have:
200 or more annual sales transactions; or
$100,000 or more in annual gross receipts from sales into the state.
The law provides that vendors who sell tangible personal property from outside Vermont who do not maintain a physical presence in the state are subject to the collection requirements if they engage in regular, systematic, or seasonal solicitation of sales of such property in the state through:
the display of advertisements;
the distribution of catalogues, periodicals, advertising flyers, or other advertising by means of print, radio, or television media; or
the use of mail, Internet, telephone, computer database, cable, optic, cellular, or other communication systems, for the purpose of effecting sales.
To read The Vermont Department of Taxes announcement, clickhere.