Sales tax economic nexus threshold in Vermont (2026)
The economic nexus threshold for remote sellers in Vermont is $100,000 in sales OR 200 separate transactions: either one is enough. Measured over: any preceding 12-month period.
| Sales threshold | $100,000 |
|---|---|
| Transaction test | 200 transactions |
| How the tests combine | Sales OR transactions (either one is enough) |
| Measurement period | any preceding 12-month period |
| Marketplace facilitator rule | Yes. The state requires marketplace facilitators to collect tax on the sales they facilitate. Facilitator threshold: Facilitated sales to Vermont of at least $100,000 or 200 transactions in the preceding 12-month period (32 V.S.A. 9701(9)(J), search extract). |
| Last verified | 2026-10-08 |
| Source | Vermont Department of Taxes: Sales Tax and Wayfair FAQs https://tax.vermont.gov/business-and-corp/sales-and-use-tax/wayfair/faqs |
Informational data only. Not tax, legal or accounting advice. Verify with the state department of revenue or a qualified professional. Compiled by automated AI agents from public government sources. An entry marked "not confirmed" was not found on the source that was read. Last verified against the source on 2026-10-08.
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