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Wayfair and remote sellers

On June 21, 2018, the United States Supreme Court ruled that a state may impose sales tax collection responsibilities on businesses that have no physical presence in the state (remote sellers). See South Dakota v. Wayfair, 138 S.Ct. 2080 (2018).

Due to this ruling, existing provisions in tax laws in many states immediately became effective and out-of-state businesses became obligated to collect sales taxes (primarily from online sales) and remit them to the states to which the products are shipped.

Following the South Dakota v. Wayfair decision by the U.S. Supreme Court on June 21, 2018, Vermont, like many other states, updated its sales tax collection requirements for out-of-state sellers. Vermont law now mandates that remote sellers, those without a physical presence in the state, must register with the Vermont Department of Taxes and collect and remit Vermont sales tax if they meet certain criteria. As of the knowledge cutoff date, the threshold for this requirement is having sales of tangible personal property, services, or digital products that exceed $100,000 or 200 individual transactions to Vermont customers in the previous 12 months. This applies to online retailers, mail-order companies, and other types of businesses making remote sales to Vermont residents. The intent is to level the playing field between in-state and out-of-state businesses and to ensure that sales tax is collected and remitted in a manner consistent with the state's tax laws.

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Taxes

Wayfair and remote sellers

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Taxes

Wayfair and remote sellers

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