As a result of the Supreme Court's decision in South Dakota v. Wayfair, Inc., the State of Vermont began collecting sales tax from certain remote sellers on July 1, 2018. In 2016, the Vermont General Assembly passed Act 134 that, upon the overruling of Quill v. North Dakota, would require certain out-of-state vendors to collect and remit sales tax if they made sales of at least $100,000 or had 200 individual transactions sold into Vermont during any preceding twelve-month period.