Vermont enacted legislation on May 25 that includes provisions for imposing sales and use tax notice requirements on noncollecting vendors and expanding remote seller sales and use tax nexus provisions to vendors with a threshold level of sales or transactions within the state. The legislation contains unique implementation dates that are triggered, in part, by the date that Colorado's sales and use tax reporting requirements are implemented, and the date that the Quill decision is overturned by a controlling court or federal legislation. The legislation also updates the state's conformity to the Internal Revenue Code and revises provisions governing the state's fuel gross receipts tax and filing due dates.

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