Vermont Sales Tax Nexus Thresholds — 2026

Last updated: April 2026

Researched by the NexusFlag Research Team

Economic nexus active — effective 2018

Vermont requires remote sellers to collect and remit sales tax once they exceed EITHER $100,000 in annual gross revenue OR 200 transactions with Vermont customers within a calendar year.

Source: Vermont Department of Revenue

Vermont Nexus Threshold Details

Revenue threshold
$100,000

Annual gross sales to in-state customers

Transaction threshold
200 transactions

Number of separate taxable transactions

Threshold logic
OR

Nexus triggers when EITHER threshold is crossed first

Measurement basis
Gross sales

How sales into the state are counted

Marketplace sales included
No

Whether Amazon/marketplace sales count toward threshold

Effective since
2018

Year the economic nexus law took effect

Registration deadline
60 days after crossing threshold

How quickly you must register after nexus is triggered

Default filing frequency
Monthly

How often returns are typically due at low volume

Check if you've crossed nexus in Vermont

Enter your Vermont sales figures and NexusFlag will calculate your current exposure instantly.

Check Vermont nexus for free

Frequently asked questions about Vermont sales tax nexus

When does economic nexus trigger in Vermont?

Vermont economic nexus triggers when a remote seller exceeds $100,000 in revenue or 200 transactions from Vermont customers within a calendar year. Once triggered, the seller must register with the Vermont Department of Revenue and begin collecting and remitting sales tax.

How long do I have to register after crossing nexus in Vermont?

Vermont requires sellers to register within 60 days of crossing the economic nexus threshold. Failing to register on time may result in back taxes, interest, and penalties assessed by the Vermont Department of Revenue.

Do marketplace sales count toward Vermont's nexus threshold?

Vermont generally excludes marketplace-facilitated sales from the economic nexus threshold calculation, because the marketplace is responsible for collecting and remitting tax on those sales. Only direct sales from your own channels count toward the Vermont threshold.

How often do I need to file sales tax returns in Vermont?

Vermont assigns filing frequency based on your sales volume. New remote sellers typically start on monthly filing. Vermont may adjust your frequency over time as your Vermont sales volume becomes clearer. Check with the Vermont Department of Revenue for your assigned frequency after you register.

Disclaimer: NexusFlag provides informational data about published state nexus thresholds — not tax advice. State laws change frequently. Always verify current Vermont threshold requirements with the Vermont Department of Revenue or a qualified sales tax professional before making compliance decisions.