Vermont has issued a statement regarding its timeline for implementing the effective date of the state’s click-through nexus sales and use tax law. The law is to take effect after the Attorney General determines that 15 or more states have provisions similar to Vermont’s click-through nexus law.The Department of Taxes states that, in the spirit of the Streamlined Sales and Use Tax (SST) Agreement (of which Vermont is a member), it will provide notice before enforcing the click-through nexus law. The deadline for remote sellers to register with Vermont will be on the first day of the month that is at least 30 days after the Attorney General’s determination. According to the Department, the Attorney General’s office considers 13 states to have click-through nexus laws currently in effect. Three additional states (Washington, Michigan and Nevada) have measures currently set to take effect in the fall of 2015. The Attorney General’s office will review the status of the legislation in these three states and in the other 13 states in October 2015 and will consult with the Department of Taxes then. The Attorney General’s Office may then make a determination that 15 or more states have similar provisions and that the Vermont law will take effect. For our previous news item on this topic, visit Vermont Signs Click-Through Nexus, Reporting Requirements Legislation. (Statement of Vermont Department of Taxes on Vermont Click Through Nexus Law, Vermont Department of Taxes, August 2015)