Vermont sales & use tax.
The facts an advisor checks first — rate, nexus threshold, marketplace rules — with links to the controlling authority.
Vermont: rate, nexus & administration.
- State rate
- 6%
- Local rates
- A 1% local option tax applies in some municipalities
- Economic nexus
- $100,000 or 200 transactions · effective July 1, 2018Any preceding 12-month period.Controlling authority: Vt. Stat. Ann. tit. 32, § 9701(9)(F) ↗
- Marketplace facilitator
- Yes — effective June 1, 2019
- Streamlined (SST)
- Full member
- Administered by
- Vermont Department of Taxes ↗
What to watch in Vermont
- SaaS became taxable July 1, 2024, ending Vermont’s long-standing moratorium on taxing remotely accessed software.
- Clothing and groceries are exempt.
Rates, thresholds, and taxability change mid-year — verify against the Vermont Department of Taxes before advising. In L3i, every determination is cited to the controlling authority.
The Vermont voluntary disclosure agreement.
Behind in Vermont? There’s a front door. The voluntary disclosure program lets a business settle unregistered-period exposure on defined terms — before the state finds it first. The terms that shape the client conversation:
Administered by the Vermont Department of Taxes ↗ · also reachable through the MTC multistate voluntary disclosure program. Program terms as of February 2026 — confirm current terms before filing. L3i pairs the exposure math with the filing itself — see exposure analysis & VDA services.
Vermont, in brief.
What is the economic nexus threshold in Vermont?
$100,000 or 200 transactions, effective July 1, 2018. Any preceding 12-month period. Once the threshold is crossed, remote sellers must register with the Vermont Department of Taxes and begin collecting.
What is the sales tax rate in Vermont?
The state sales tax rate is 6%. A 1% local option tax applies in some municipalities.
Do marketplace facilitators collect Vermont sales tax?
Yes — marketplace facilitators have been required to collect since June 1, 2019. Direct (non-marketplace) sales remain the seller’s obligation.
How does a remote seller register for Vermont sales tax?
Register with the Vermont Department of Taxes before collecting — a remote seller must register once it crosses the economic nexus threshold ($100,000 or 200 transactions). As a Streamlined Sales Tax member state, Vermont also accepts central registration through the SST system, which covers all member states in one application.
Does Vermont offer a voluntary disclosure agreement (VDA)?
Yes — the Vermont Department of Taxes administers a voluntary disclosure program with a lookback of 36 months (3 years). Penalties are generally waived; interest is generally still due. An advisor can approach the state anonymously before disclosing the client’s identity.
A page tells you the rule. The platform applies it — and remembers why.
L3i runs Vermont determinations against a deterministic rules engine, cites the controlling authority, and captures your firm’s judgment so the next Vermont question starts further ahead.
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