Economic nexus
Vermont economic nexus threshold
Vermont's economic nexus rule decides when out-of-state sellers must collect sales tax. Here's the current threshold, how it's measured, and how the transaction-count rule has changed.
Confidence: moderate
Parts of this page (often the trailing-nexus timing) are still being verified, so our confidence here is moderate rather than high. Confirm anything you act on with Vermont Department of Taxes or a tax professional before you register or deregister.
- Sales threshold
- $100,000
- Transaction threshold
- 200 transactions
- Logic
- sales or transactions
- Measured over
- preceding 12 months (rolling)
- Effective
- July 2018
Source: Vermont Department of Taxes
Nexus & savings calculator
Estimate whether you still have nexus in Vermont — and what canceling could save.
- Physical presence
- Sales over $100,000
- Over 200 transactions
You likely still have nexus in Vermont because of more than 200 transactions — Vermont still counts transactions. Keep filing here for now.
Trailing nexus: Vermont applies trailing nexus — you must keep filing for a window after your nexus ends. Confirm the exact window before canceling.
Filing cost here today
$600/ yr
Estimate only — general education, not tax advice. Confirm with Vermont's tax authority before you register or deregister.
What is economic nexus in Vermont?
Economic nexus means you can owe sales tax in Vermont based purely on your sales volume there — no physical presence required. It traces to the 2018 South Dakota v. Wayfair decision. Vermont's threshold took effect July 2018.
Today the threshold is $100,000 in sales or 200 transactions, measured over preceding 12 months (rolling).
The transaction-count history
Vermont still counts transactions: crossing 200 transactions creates nexus even on modest revenue.
If your only nexus reason is the transaction count, watch it closely — a low-revenue, high-order business can cross it.
What counts toward the threshold
gross sales including taxable, exempt, and marketplace-facilitated sales; all sale types count
Marketplace-facilitated sales (Amazon, Etsy, eBay) count toward your Vermont threshold even when the marketplace remits the tax.
Where TrailingZero fits
TrailingZero connects to your store read-only, maps where you actually have nexus state by state, and tracks your sales against Vermont's threshold so you register only when you truly cross it — and deregister when you fall below. During any wind-down it can file the zero-dollar returns so nothing lapses — and you only pay for the states you genuinely keep. Run a free audit anytime; this page is free education either way.
Vermont Economic nexus FAQ
- What is the economic nexus threshold in Vermont?
- $100,000 in sales or 200 transactions, measured over preceding 12 months (rolling), in effect since July 2018.
- Did Vermont remove the 200-transaction rule?
- Vermont still counts transactions: crossing 200 transactions creates nexus even on modest revenue.
- Do marketplace sales count toward economic nexus in Vermont?
- Yes, they count toward the threshold even though the marketplace collects the tax.
- Is this tax advice?
- No. This page is general education built from public sources and the rules change often. Confirm your specific situation with the state's tax authority or your accountant before you register or deregister.
More on Vermont sales tax
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Other states
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Primary sources reviewed for this page. Data current as of June 2026.
- https://www.salestaxinstitute.com/resources/economic-nexus-state-guide
- https://www.taxjar.com/blog/economic-nexus-vermont
- https://www.avalara.com/taxrates/en/state-rates/vermont/vermont-sales-tax-guide.html
- https://www.avalara.com/us/en/learn/guides/state-by-state-guide-economic-nexus-laws.html
- https://tax.vermont.gov/business/sales-and-use-tax
- https://tax.vermont.gov/business-and-corp/close-a-business
- https://thetaxvalet.com/blog/how-to-cancel-your-sales-tax-permit
- https://nexusmonitor.app/blog/vermont-sales-tax-nexus-rules-2026
TrailingZerois software, not a CPA or law firm, and this page is general education — not tax or legal advice. State rules and thresholds change frequently; confirm your situation with the state's tax authority or your accountant before you register or deregister. See how we research and review this data in our editorial & accuracy policy.