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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