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Vermont's Click-Through Nexus Law

Per the Vermont Department of Taxes, online retailers are now required to collect and remit Vermont sales tax. As of October 2015, 16 states adopted similar laws, triggering the 15 state threshold for Vermont law. The Attorney General’s office determined the law was effective as of Oct. 13, 2015.

Retailers who do not have a physical presence in Vermont but contract to advertise on websites of individuals or businesses that have a physical presence in Vermont will be affected by this click-through nexus law.

"Under the terms of Vermont’s click-through nexus provision enacted in 2011, 32 V.S.A. §9701(9)(I), there is a rebuttable presumption that an out-of-state seller is soliciting business in Vermont and has sales tax nexus with the state if the seller enters into an agreement with a Vermont resident (or residents) under which the resident (for a commission or other consideration) directly or indirectly refers potential customers to the seller by a link on an Internet website or other means, resulting in cumulative gross receipts in excess of $10,000 in the previous year."

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