In 2011, the Vermont legislature passed what is commonly referred to as a click through nexus law, providing that a remote vendor will be presumed to have Vermont nexus for purposes of collecting sales tax if it has agreements with residents to refer customers that led to sales in excess of $10,000 in the previous year32 V.S.A. Section 9701(I). This law takes effect after the Attorney General makes a determination that 15 or more states have similar provisions. Act 45 of 2011, Section 37(13).As a result, impacted remote sellers must register and begin collecting and remitting Vermont sales tax on December 1, 2015. An online application to obtain a Vermont business tax account and license to collect and remit Vermont sales tax is available at www.myvtax.vermont.gov. For our previous news item on this, visit Vermont Discusses Timeline for Implementing Click-Through Nexus. (VTax Connect Newsletter, Volume 2, Issue 4, Vermont Department of Taxes, November 2015; Updated: Statement of Vermont Department of Taxes on Vermont Click Through Nexus Law, Vermont Department of Taxes, November 2015)