South Dakota v. Wayfair Update: Vermont

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, click here.

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