Vermont § 9713 - Marketplace facilitators and marketplace sellers
Full text of Vermont Vermont Statutes Online § 9713 — Marketplace facilitators and marketplace sellers, with citation guidance and answers to common questions.
§ 9713. Marketplace facilitators and marketplace sellers
- (a) Marketplace facilitators shall collect and remit the sales tax on retail sales by
marketplace sellers through a marketplace. Marketplace sellers shall collect and remit
the sales tax on any retail sales within this State that are not made through a marketplace. (b) A marketplace facilitator shall certify to its marketplace sellers that it will collect
and remit the sales tax under this chapter on the sale of taxable items made through
its marketplace. A marketplace seller that accepts a certification from a marketplace
facilitator in good faith shall exclude sales made through the marketplace from its
obligation as a vendor under this chapter. (c) A marketplace facilitator is relieved from liability under this chapter if it can
demonstrate to the Commissioner that its failure to collect the correct amount of
tax was due to incorrect information given to the marketplace facilitator by the marketplace
seller. (Added 2019, No. 46, § 4, eff. June 1, 2019.)
Source: official Vermont text · Last verified 2026-08-27
Frequently Asked Questions About Vermont § 9713
What does Vermont Statutes Online § 9713 cover?
Section 9713 ("Marketplace facilitators and marketplace sellers") is part of the Vermont Statutes Online, the codified statutory law of Vermont. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Vermont § 9713?
A common citation format is "Vermont Statutes Online § 9713" (Vermont). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Vermont law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Vermont official source linked on this page or consult a licensed Vermont attorney.
How does Vermont § 9713 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Vermont can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Vermont.