Enterprise
Individual & Small Business
Vermont Sales Tax Nexus: Economic Nexus Threshold (2026)
Vermont's economic nexus threshold for remote sellers is $100,000 in sales or 200 transactions (meeting either test is enough), measured over the the 12-month period preceding the monthly period for which liability is determined (DOR: 'any preceding twelve-month period'). The official guidance we reviewed does not say whether marketplace sales count toward Vermont's threshold.
Threshold rules for this state are being re-verified
At least one detail on this page could only be confirmed from a secondary source, or an official source was silent (for example, whether marketplace sales count toward your own threshold is not stated in the official sources we reviewed). Check the official source before you rely on it.
Vermont sales tax nexus: key facts
| Sales threshold | $100,000 |
|---|---|
| Transaction threshold | 200 transactions |
| Test | Sales OR transactions |
| What counts | Sales from outside VT to destinations within VT of at least $100,000, or at least 200 individual sales transactions (32 V.S.A. 9701(9)(F)) |
| Measurement period | The 12-month period preceding the monthly period for which liability is determined (DOR: 'any preceding twelve-month period') |
| Marketplace sales count toward your threshold? | Unclear (not stated in official sources reviewed) |
| Marketplace facilitator law | Yes: marketplaces generally collect on the sales they facilitate |
| State rate | 6% |
| Local sales taxes | Yes, in addition to the state rate |
| Current threshold effective | July 1, 2018 |
| Recent change | None found in our research |
| Registration | Official registration page |
| Last researched | September 23, 2026 |
The state rate is the statewide state-level rate only. Local and district rates are extra where they apply.
Quick check: do you have nexus in Vermont?
Enter your Vermont sales to see whether you may have nexus.
Selling into several states? Use the full Sales Tax Nexus Checker. Your figures stay in your browser.
What to do after crossing the Vermont threshold
We did not find a specific start-date rule for Vermont in the sources reviewed. Check the official guidance before you begin collecting.
- Confirm the numbers. Check your Vermont sales against the measure and period in the key facts above.
- Register before you collect. Use Vermont's official registration page. Collecting a state's tax without a registration is generally not allowed.
- Collect and file. Charge Vermont sales tax (plus any local taxes that apply at the delivery address) on taxable sales from the start date, and file returns on the schedule the state assigns. Marketplaces generally collect on the sales they facilitate, so you usually collect on your direct sales.
- Look back. If you crossed the threshold in an earlier period and did not register, get advice on those periods. Many states have voluntary disclosure programs that may limit penalties.
Physical presence and inventory in Vermont
Out-of-state vendors with a place of business or other physical presence in VT are vendors regardless of the threshold. Inventory in VT (including FBA/3PL) generally creates physical nexus.
Marketplace sellers in Vermont
Do marketplace sales count toward your own threshold? Unclear (not stated in official sources reviewed).
Since June 1, 2019 marketplace facilitators must collect and remit on retail sales made through their marketplaces, and a notified marketplace seller need not collect on those sales. Neither the statute nor DOR guidance says whether a seller's facilitated sales count toward its own $100,000/200 threshold.
Other things to know about Vermont
- Full SSUTA member. The threshold is met by either $100,000 in sales OR 200 transactions, which is not a calendar-year test.
- Act 134 of 2016 made the vendor definition effective the first quarter after Quill was abrogated, which was July 1, 2018 after Wayfair (June 21, 2018).
- Some municipalities impose a 1% Local Option Tax administered by the VT Department of Taxes. Taxpayers with sales subject to Local Option Tax must file electronically through myVTax.
- E-filing is required if sales and use tax remitted in the prior calendar year exceeded $100,000.
Frequently asked questions
What is the Vermont economic nexus threshold?
$100,000 in sales or 200 transactions (meeting either test is enough), measured over the the 12-month period preceding the monthly period for which liability is determined (DOR: 'any preceding twelve-month period'). What counts: Sales from outside VT to destinations within VT of at least $100,000, or at least 200 individual sales transactions (32 V.S.A. 9701(9)(F)).
Do marketplace sales count toward the Vermont threshold?
Unclear (not stated in official sources reviewed). Since June 1, 2019 marketplace facilitators must collect and remit on retail sales made through their marketplaces, and a notified marketplace seller need not collect on those sales. Neither the statute nor DOR guidance says whether a seller's facilitated sales count toward its own $100,000/200 threshold.
Does FBA or 3PL inventory in Vermont create nexus?
Out-of-state vendors with a place of business or other physical presence in VT are vendors regardless of the threshold. Inventory in VT (including FBA/3PL) generally creates physical nexus.
Does Vermont have a transaction-count test?
Yes: 200 transactions. Meeting either the dollar or the transaction test is enough.
Crossed the Vermont threshold, or not sure? A professional can confirm it and handle registration.
Nexus Study + Registration + Cleanup
Fixed price, quoted before any work starts
- State-by-state review of your sales and inventory locations
- Registration in states where you have nexus
- Plan for any past-due periods (including voluntary disclosure where appropriate)
- Ongoing sales tax filing option
Disclaimer: This page provides general information for educational purposes and is not tax, legal or accounting advice. State rules change, and whether you have nexus can depend on facts not covered here. Confirm with Vermont's official guidance or a qualified professional before acting. RAHA Financials is not affiliated with any state tax agency.
Sources
- Primary official source: https://legislature.vermont.gov/statutes/section/32/233/09701
- tax.vermont.gov: https://tax.vermont.gov/business-and-corp/sales-and-use-tax/wayfair
- tax.vermont.gov: https://tax.vermont.gov/business-and-corp/sales-and-use-tax/marketplace
- tax.vermont.gov: https://tax.vermont.gov/business/sales-and-use-tax
- legislature.vermont.gov: https://legislature.vermont.gov/Documents/2016/Docs/ACTS/ACT134/ACT134%20As%20Enacted.pdf