Vermont § 9707 - Registration

§ 9707. Registration

• (a) Before commencing business or opening new places of business, every person required
  to collect any tax imposed by this chapter and every person purchasing tangible personal
  property for resale shall apply for a license in the manner prescribed by the Commissioner.
  The Commissioner shall issue, without charge, to each registrant a license empowering
  him or her to collect the tax. Each license shall state the place of business to which
  it is applicable. The license shall be prominently displayed in the place of business
  of the registrant. A registrant who has no regular place of doing business shall attach
  the license to his or her cart, stand, truck, or other merchandising device or carry
  it on his or her person. The licenses shall be nonassignable and nontransferable and
  shall be surrendered to the Commissioner immediately upon the registrant’s ceasing
  to do business at the place named. (b) No later than one business day prior to an event at which taxable sales will be made
  by vendors who have no permanent place of business in the State, the promoter of the
  event shall provide to the Commissioner a list of vendors who are authorized by the
  promoter to sell taxable property at the event and the vendors’ current sales tax
  license numbers. No later than one week after the event, the promoter shall notify
  the Department in writing of any changes to the list of participating vendors and
  their sales tax license numbers. In this subsection, “event” means a specific time
  and location at which 25 or more vendors are authorized by the promoter to sell taxable
  items. (c) Any person who is not otherwise required to collect any tax imposed by this chapter
  and who makes sales to persons within the State of tangible personal property or services,
  the use of which is subject to tax under this chapter, may register with the Commissioner
  who may, in his or her discretion and subject to such conditions as he or she may
  impose, issue to him or her a certificate of authority to collect the compensating
  use tax imposed by this chapter. (Added 1969, No. 144, § 1, eff. April 23, 1969; amended 1991, No. 186 (Adj. Sess.), § 30a, eff. May 7, 1992; 2003, No. 68, § 57; 2003, No. 70 (Adj. Sess.), § 56, eff. March 1, 2004; 2005, No. 75, § 1, eff. June 23, 2005.)