Easily navigate through all 47 sets of unique Nexus laws.

The Complete State-by-State Nexus Guide

Vermont

Physical Nexus in Vermont

A business is considered to have physical nexus if …

  • It has a retail store in the state
  • It has a warehouse in the state
  • It houses inventory or stores property for sale in the state
  • Traveling salespeople or representatives are regularly present in the state

A business may be considered to have physical nexus if …

  • Representatives attend a trade show in the state for the purpose of taking orders or making sales

Not sure? Call Peisner Johnson at 800.940.9433

Economic Nexus in Vermont

A business is considered to have economic nexus in Vermont if it made $100,000 or more in sales OR reached 200 transactions in the previous 12-month period and should be reevaluated quarterly

What’s included?

  • Tangible personal property delivered into the state
  • Products transferred electronically
  • Services delivered in the state
  • Exempt sales
  • Exempt services

Businesses that only sell tax-exempt items in Vermont DO NOT have to register for a sales tax account.