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Vermont: More Internet Sellers to Collect Sales Tax, December 2015

  • Nov 9, 2015 | Gail Cole

 Vermont: Internet sales tax starts December 1, 2015.

A click through nexus law took effect in Vermont on October 13, 2015. As a result, more Internet retailers will be required to collect and remit Vermont sales tax beginning December 1, 2015. Vermont has been poised to enforce its click through nexus law for some time.

15 states

As explained in an updated Statement of Vermont Department of Taxes on Vermont Click Through Nexus Law, The Vermont legislature passed a law in 2011 providing that a remote vendor “will be presumed to have Vermont nexus for purposes of collecting sales tax if it has agreements with residents to refer customers that led to sales in excess of $10,000 in the previous year.” The law could not take effect until the Attorney General established that at least 15 other states have similar provisions. That threshold has now been met.

Online sellers meeting the new click through nexus standards must obtain a Vermont business tax account and license and start collecting and remitting Vermont sales tax on December 1. An online application will be available beginning November 12, 2015, at www.myvttax.vermont.gov.

Knowing this was on the horizon, Amazon terminated its Vermont associates program in January of this year. Sellers who are residents of Arkansas, Colorado, Maine, Missouri, Rhode Island, or Vermont may not participate in the Amazon Associates Program. Additional information.

Small online sellers can file sales tax returns quickly and easily in all states with Avalara TrustFile.

photo credit: alles-schlumpf via photopin cc

Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.