32 V.S.A. § 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. (