What is the Vermont economic nexus threshold in 2026?

For 2026, Vermont's economic nexus threshold is $100,000 in gross sales OR 200 transactions, in effect since 2018-07-01. Remote sellers measure Vermont-sourced gross sales (typically over a rolling 12 months or the prior calendar year, depending on state rules) against this number to decide when registration begins.

What is the current Vermont economic nexus threshold?

$100,000 in gross sales OR 200 transactions, effective since 2018-07-01. Sales through marketplace facilitators are usually excluded from this count.

What counts toward the Vermont threshold?

Gross sales of tangible personal property and most services into Vermont, including resale transactions in some states. Marketplace-facilitated sales are typically excluded; check the specific rule.

How often is the Vermont threshold recalculated?

Most states apply a rolling 12-month lookback (some use the prior calendar year). You cross the threshold when your trailing-12-months sales exceed the dollar or transaction count.

Vermont Sales Tax Economic Nexus Threshold (2026)

Updated 2026-05-17

If your Thresholds business sells $100,000 or 200 transactions into Vermont in a calendar year, you have economic nexus and must register, collect, and remit Vermont sales tax.

Vermont's economic nexus threshold, in detail

The current Vermont threshold is $100,000 or 200 transactions, in effect since 2018-07-01.

What counts toward the threshold: gross sales of tangible personal property AND most services delivered to Vermont customers. Resale sales may count in some states. Marketplace-facilitated sales typically do NOT count. Check the state's specific definitions before computing.

Counting periods

Most states apply the threshold on a rolling 12-month basis — look at the prior 12 months as of the end of each month. Some states look at the prior calendar year specifically. Vermont's rule is stated in its regulations; your registration must begin no later than the first day of the month after you cross, unless the state allows a grace period.

Common threshold-tracking mistakes

Measuring by calendar year only, missing when a rolling 12-month window would have triggered earlier.
Including tax in “gross sales”. The threshold uses pre-tax revenue; double-counting tax in the threshold figure can prematurely trigger registration.
Forgetting that the threshold resets — falling below in a subsequent year doesn't automatically deregister you. You must request deregistration through the Vermont DOR.

Vermont nexus note

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.

What to do next

Read the full Vermont overview for thresholds, filing frequency, marketplace facilitator rules, and registration links. Use the nexus calculator to check whether you have crossed the threshold. For background on the post-Wayfair economic nexus framework, see the pillar guide.

Frequently asked questions

What is the Vermont economic nexus threshold in 2026?: For 2026, Vermont's economic nexus threshold is $100,000 in gross sales OR 200 transactions, in effect since 2018-07-01. Remote sellers measure Vermont-sourced gross sales (typically over a rolling 12 months or the prior calendar year, depending on state rules) against this number to decide when registration begins.
What is the current Vermont economic nexus threshold?: $100,000 in gross sales OR 200 transactions, effective since 2018-07-01. Sales through marketplace facilitators are usually excluded from this count.
What counts toward the Vermont threshold?: Gross sales of tangible personal property and most services into Vermont, including resale transactions in some states. Marketplace-facilitated sales are typically excluded; check the specific rule.
How often is the Vermont threshold recalculated?: Most states apply a rolling 12-month lookback (some use the prior calendar year). You cross the threshold when your trailing-12-months sales exceed the dollar or transaction count.

Sources

date_retrieved: 2026-05-17