A remote seller must collect Vermont sales tax when it has made sales from outside Vermont to destinations within Vermont of at least $100,000, or at least 200 individual sales transactions (as at 1 October 2026; 32 V.S.A. 9701(9)(F), from 1 July 2018). All sales count, taxable and non-taxable; a business all of whose sales are exempt need not register. An individual transaction is a sale documented on a unique invoice.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.