A seller over either test at a quarter end has thirty days to register (myVTax) and must collect from the first day of the following month after that period: 1 May for a first-quarter determination, then 1 August, 1 November and 1 February. A seller below the thresholds that makes taxable sales to Vermont purchasers is a noncollecting vendor with notice and reporting duties under 32 V.S.A. 9712.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.