32 V.S.A. § 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(c) [Repealed.]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. (