Vermont Sales Tax Guide for E-commerce Sellers

Rate structure

Vermont's state rate is 6%; the combined state + local rate ranges from 6–7%. Sourcing: Destination.

COMPONENTRATENOTES

State rate6%myVTax general statewide rate

Local taxes6–7%State 6% + 1% local option tax in participating towns (reported per town on the LOT schedule).

ReturnSUT-451 Sales and Use Tax ReturnSUT-451 Sales and Use Tax Return (6% + Local Option Tax 1% schedule)

Economic nexus threshold

You must register and collect once your Vermont sales reach $100,000 or 200 orders, measured over the preceding 12 months. Meeting either the sales or the order-count test triggers nexus. 12-month period. Marketplace sales count toward this threshold even though the marketplace collects for you.

Where you stand: SalesTax50 tests your imported sales against this exact rule and flags Vermont as Approaching or Exceeded on your Nexus page — check my nexus free →

Filing frequency

myVTax assigns a filing frequency at registration based on expected tax liability and adjusts it over time. Frequencies used in Vermont: Monthly · Quarterly.

Due dates

Returns are due on the 25th of the month following the period. When the due date falls on a weekend or holiday it moves to the next business day.

Late filing: 5% per month up to 25% late filing plus 1% per month late payment, plus interest.

Marketplace facilitator rules

Since June 2019, marketplace facilitators (Amazon, eBay, Walmart, TikTok Shop) collect and remit Vermont tax on your marketplace sales. How Vermont treats them:

Who collects?Facilitatoron marketplace orders; you collect on Shopify / your own site.

Count toward nexus?Yesmarketplace + direct sales together determine your threshold status.

Do you still file?YesYes — a registered seller still files, even for periods where all sales were through marketplaces (a zero or marketplace-only return).

How reported?DeductionReported as a deduction / exempt line, not omitted.

Direct salesYou collectShopify, your own site, invoices — you collect and remit on your return.

Marketplace treatment changes state by state and year by year — SalesTax50 separates marketplace and direct sales automatically, but confirm with Vermont Department of Taxes when in doubt.

Filing portal & AutoFile

Vermont returns are filed through myvtax.vermont.gov/_. Login verification: May require verification. SalesTax50 AutoFile prepares the SUT-451 Sales and Use Tax Return from your imported sales — you review and approve every return before it is submitted.

FAQ

Do I need a Vermont permit if I only sell on Amazon?

If you exceed the $100,000 or 200 orders threshold or have physical presence (including inventory in Vermont warehouses), yes — you must register even though Amazon collects for you.

What if I sell on Shopify and TikTok Shop?

TikTok Shop collects as a marketplace facilitator; Shopify does not. You collect on Shopify orders and report both streams on your myVTax return — SalesTax50 separates them automatically.

Does SalesTax50 file Vermont returns automatically?

Yes — AutoFile prepares your SUT-451 Sales and Use Tax Return from imported sales; you approve every return before it is submitted, and a $99 one-time state setup configures your existing Vermont permit.

This guide is general information for e-commerce sellers, not tax advice. Rates, thresholds and due dates change — confirm with Vermont Department of Taxes before relying on them.

Let AutoFile handle your Vermont returns

Prepared and checked for you — you approve before anything is filed.

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