Vermont Enacts Additional Notice Requirement for Noncollecting Vendors

Effective July 1, 2017, Vermont has enacted legislation that requires non-collecting vendors making sales into Vermont to file with the Department of Taxes on or before January 31 of each year a copy of the notice notifying purchasers that sales or use tax is due on nonexempt purchases they make from the vendor and that Vermont requires the purchaser to file a sales or use tax return. The submission of this document relates to the annual notice that must be sent to all customers who made more than $500 in purchases from a non-collecting vendor. (see This requirement only applies to non-collecting vendors who made $100,000 or more of sales into Vermont in the previous calendar year. Failure to file a copy of the notice will subject the non-collecting vendor to a penalty of $10 for each failure, unless the non-collecting vendor shows reasonable cause. (H.B. 516, Laws 2017)


Click here for additional information from the Vermont Department of Taxes.

Posted on June 19, 2017