32 V.S.A. § 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. (