Vermont economic nexus threshold for sales tax
Data version 2026-Q3 · reviewed 2026-07-14
If you sell into Vermont without a physical presence, you may still be required to register for, collect, and remit sales tax once your sales cross the state's economic nexus threshold. Here is where Vermont stands.
Vermont threshold at a glance
| Revenue threshold | $100,000 |
|---|---|
| Transaction threshold | 200 transactions |
| How they combine | Revenue OR transactions |
| Measurement period | Prior 12-month period |
| State sales-tax rate | 6% |
What this means for remote sellers
Vermont uses an either/or threshold. You establish economic nexus if your sales into Vermont reach $100,000 OR you make 200 or more separate transactions during prior 12-month period — whichever you hit first.
How Vermont compares to other states
Vermont's $100,000 revenue threshold is the most common in the country — 42 jurisdictions use it. It is one of 16 jurisdictions where either revenue or transaction count can establish nexus. Its 6% base sales-tax rate sits above the roughly 5.7% average state rate.
How the Vermont threshold is measured
Vermont measures the threshold over Prior 12-month period. Gross sales generally include taxable and (in many states) exempt sales; rules on marketplace-facilitated sales vary. Verify the specifics with the Vermont department of revenue.
Do marketplaces collect Vermont sales tax?
Vermont requires marketplace facilitators — platforms such as Amazon, Etsy, eBay, and Walmart — to collect and remit Vermont sales tax on sales made through them. If you sell only through those marketplaces, the platform generally collects the tax for you. Sales you make directly — through your own website or store — still count toward your Vermont economic nexus threshold and remain your responsibility. Whether marketplace-facilitated sales also count toward your own threshold varies, so confirm with the Vermont Department of Taxes.
What to do if you've crossed it
- Register with the Vermont Department of Taxes for a sales-tax permit.
- Begin collecting tax on taxable sales to Vermont customers.
- File and remit on the schedule the state assigns.
- Confirm treatment of marketplace sales and any local taxes with a professional.
Not sure where you stand?
Check your economic nexus exposure across all 50 states and DC in seconds — free.
Tools to get compliant
Triggered nexus somewhere? These tools handle registration, collection, filing, and remittance so you don't have to.
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Vermont economic nexus FAQ
What is the economic nexus threshold in Vermont?
Vermont uses an either/or threshold. You establish economic nexus if your sales into Vermont reach $100,000 OR you make 200 or more separate transactions during prior 12-month period — whichever you hit first.
Do remote sellers have to collect Vermont sales tax?
If your sales into Vermont cross the threshold ($100,000 or 200 transactions) during prior 12-month period, you generally must register, collect, and remit Vermont sales tax.
Does Vermont count the number of transactions?
Yes. Vermont counts transactions — 200 or more separate sales is enough to establish nexus, even below $100,000.
When did Vermont's economic nexus rules take effect?
Vermont began enforcing economic nexus on July 1, 2018. Economic nexus stems from the 2018 South Dakota v. Wayfair Supreme Court decision; states phased in their rules afterward.
What is the sales tax rate in Vermont?
Vermont's statewide base sales-tax rate is 6%. Local jurisdictions may add their own tax, so the total rate at a given address is often higher. Once you establish nexus, you collect at the combined state and local rate for the destination.
Do marketplaces like Amazon collect Vermont sales tax?
Yes. Vermont requires marketplace facilitators — platforms such as Amazon, Etsy, eBay, and Walmart — to collect and remit sales tax on sales made through them. Sales you make directly, through your own website or store, still count toward your Vermont economic nexus threshold.
How do I register for a Vermont sales tax permit?
Register with the Vermont Department of Taxes. You will need your business information and the date you first crossed the threshold. After registering, the state will assign a filing frequency based on your sales volume.
Related states
Informational only — not legal or tax advice. Verify with the Vermont department of revenue and a qualified professional.