Vermont § 9712 - Notice requirements for noncollecting vendors

§ 9712. Notice requirements for noncollecting vendors

• (a) Each noncollecting vendor making sales into Vermont shall notify Vermont purchasers
  that sales or use tax is due on nonexempt purchases made from the noncollecting vendor
  and that the State of Vermont requires the purchaser to pay the tax due on his or
  her tax return. Failure to provide the notice required by this subsection shall subject
  the noncollecting vendor to a penalty of $5.00 for each such failure, unless the noncollecting
  vendor shows reasonable cause for such failure. (b) Each noncollecting vendor shall send notification to all Vermont purchasers on or
  before January 31 of each year showing the total amount paid by the purchaser for
  Vermont purchases made from the noncollecting vendor in the previous calendar year.
  The notice requirement in this subsection only applies to Vermont purchasers who have
  made $500.00 or more of purchases from the noncollecting vendor in the previous calendar
  year. The notice shall include any information required by the Commissioner by rule.
  The notification shall state that the State of Vermont requires a sales or use tax
  return to be filed and sales or use tax paid on nonexempt purchases made by the purchaser
  from the noncollecting vendor. The notification required by this subsection shall
  be sent separately to all Vermont purchasers by first-class mail or electronic mail
  and shall not be included with any other shipments. The notification shall include
  the words “Important Tax Document Enclosed” on the exterior of the mailing. The notification
  shall include the name of the noncollecting vendor. Failure to send the notification
  required by this subsection shall subject the noncollecting vendor to a penalty of
  $10.00 for each such failure, unless the noncollecting vendor shows reasonable cause
  for such failure. (c) [Repealed.] (d) The Commissioner is authorized to adopt rules or procedures or to create forms necessary
  to implement this section. Penalties imposed under this section shall be subject to
  the same administrative and appeal provisions of this chapter as if imposed under
  section 3202 of this title. (Added 2015, No. 134 (Adj. Sess.), § 26, eff. July 1, 2017; amended 2017, No. 73, § 23; 2019, No. 175 (Adj. Sess.), § 10, eff. Oct. 8, 2020.)