Vermont – Notification Requirement Set To Begin July 1, 2017

SALT Report 3900 – Notification enforcement for noncollecting vendors is set to begin July 1, 2017.

House Bill 873 requires noncollecting vendors making sales into Vermont to notify Vermont purchasers that sales or use tax is due on nonexempt purchases made from the noncollecting vendor and that the State of Vermont requires the purchaser to pay the tax due on his or her tax return. Furthermore, noncollecting vendors are also required to provide all Vermont purchasers, on or before January 31 of each year, who made at least $500.00 of purchases from them during the previous calendar year with a notice detailing “the total amount paid by the purchaser for Vermont purchases made from the noncollecting vendor in the previous calendar year.”

For More Information:
HB 873