Vermont Enacts Marketplace Sales Tax Collection Requirements

[June 7, 2019] Vermont H. 536 was recently signed into law and requires marketplace facilitators that meet certain thresholds to collect tax on behalf of their marketplace sellers. Marketplace facilitators must now collect tax when they facilitate Vermont sales by marketplace sellers of $100,000 or more, or when they facilitate 200 or more individual transactions, during the prior 12-month period. Marketplace facilitators who are obligated to collect tax must certify to their marketplace sellers that they will collect sales tax. Marketplace sellers who accept this certification may exclude sales where a marketplace facilitator has made this certification from their tax collection obligations.

 The full text of the relevant bill can be found here.

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Author

Oliver Mavor-Parker

Oliver Mavor-Parker is a Junior Regulatory Counsel at Sovos Compliance. Oliver has a B.A. from the University of North Carolina and a J.D. from Boston University School of Law. Oliver is a member of the Massachusetts Bar.
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