NSNexus by State

Vermont Sales Tax Nexus & Economic Nexus Threshold (2026)

Updated

Reviewed by Nexus by State research team using official state tax sources. Last reviewed .

Economic nexus triggers at $100,000 or 200 transactions in sales delivered to Vermont customers.

6.00% statewide sales tax rate, with an average combined state and local rate of 6.36%.

See how Vermont’s numbers stack up against every other state in our sales tax rates and economic nexus thresholds by state reference table.

Economic nexus threshold
$100,000
or 200 transactions (whichever is met first, depending on state logic)
State sales tax rate
6.00%
Average combined rate (state + local): 6.36%
Marketplace facilitator law
Yes
Amazon, Etsy, eBay collect and remit on your behalf
Effective date
2018-07-01
Department of Revenue
Official site

Check Vermont nexus with your numbers

If your sales are close to the Vermont threshold, run the sales tax nexus calculator with your revenue and transaction count before you register. The calculator applies the same state threshold data shown here and can compare Vermont against every other state where you sell.

How Vermont nexus works

Vermont sales tax nexus and economic nexus threshold: remote sellers must register, collect, and remit Vermont sales tax when Vermont-destination sales reach $100,000 or 200 individual sales transactions during the preceding twelve-month period. The remote-seller rule took effect July 1, 2018 after South Dakota v. Wayfair. Vermont counts taxable and nontaxable sales toward the threshold unless all the seller's Vermont sales are exempt; sellers review the threshold at each calendar-quarter close and generally begin collecting by the first day of the following month after the 30-day analysis window. Marketplace sellers combine direct Vermont sales with marketplace sales when testing the threshold, but do not collect on marketplace transactions where the marketplace is already collecting Vermont sales tax on their behalf. Vermont imposes a 6% state sales tax on retail sales, uses destination-based sourcing, and some municipalities add a 1% local option tax on taxable destination sales. Internet purchases, digital downloads, and prewritten software are listed by the Department as taxable categories unless an exemption applies.

Filing frequency

Filing frequency in Vermont depends on your sales tax liability. Higher-volume sellers file monthly; lower-volume sellers typically file quarterly or annually. The state will assign a frequency when you register.

Marketplace facilitator law

Yes, Vermont has a marketplace facilitator law. Sales you make through Amazon, Etsy, eBay, Walmart, and other marketplaces are collected and remitted by the marketplace — you do not need to collect tax on those transactions yourself, though you may still need to register.

Vermont sales tax by topic

Industry-specific sales tax guides

Whether a sale is taxable in Vermont often depends on what you sell, not just where. These national guides explain how sales tax applies to common business types — then check the Vermont threshold and rules above to see where you must register and collect.

Related states to Vermont

If you sell into Vermont, you likely also sell into these nearby or economically similar states. Each has its own nexus threshold and rate.

New HampshireNo state tax · 0.00%
Compare Vermont vs New Hampshire →
Maine$100,000 · 5.50%
Compare Vermont vs Maine →
New York$500,000 · 4.00%
Compare Vermont vs New York →
Massachusetts$100,000 · 6.25%
Compare Vermont vs Massachusetts →

Frequently asked questions

Does Vermont have sales tax?
Yes. Vermont has a 6.00% statewide sales tax rate, plus an average local rate of 0.36%. Check the exact rate at the customer's delivery address before charging. Source data last retrieved 2026-06-24.
Do I have to collect sales tax in Vermont?
You must collect Vermont sales tax if your economic nexus threshold is met: $100,000 or 200 separate transactions in sales to Vermont customers.
What is Vermont's sales tax rate?
Vermont's base state rate is 6.00% plus an average local rate of 0.36%. Always check the exact rate at the customer's delivery address before charging.
Does Vermont have a marketplace facilitator law?
Yes. Marketplaces like Amazon, Etsy, and eBay collect and remit Vermont sales tax on behalf of third-party sellers for transactions they facilitate. Direct-to-consumer sales outside a marketplace are still your responsibility.
What is Vermont's marketplace facilitator threshold for sales tax?
Vermont applies the same threshold to marketplace facilitators as to remote sellers: $100,000 or 200 separate transactions in Vermont sales over the lookback period. When a marketplace exceeds the threshold, it must register and collect Vermont sales tax on every facilitated sale — sellers do not collect on those marketplace transactions. Direct-to-consumer sales you make outside any marketplace still count toward your own economic nexus and remain your collection responsibility once you cross the threshold.
When did Vermont's economic nexus law take effect?
Vermont's current economic nexus rule took effect on 2018-07-01.

Sources

date_retrieved: 2026-06-24. See how we verify source checks in our Methodology & Sources.