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Vermont Statutes Annotated — Title 32 (Taxation and Finance)

32 V.S.A. § 9713

Marketplace facilitators and marketplace sellers

Official textlegislature.vermont.gov

# (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. (

Last amended: Added 2019, No. 46, § 4, eff. June 1, 2019.)

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In this chapter (40 sections)
  1. 233-9701 · Definitions
  2. 233-9702 · General powers of the Commissioner
  3. 233-9703 · Liability for tax
  4. 233-9704 · Principal and agent; joint and several liability
  5. 233-9705 · Payment and return by purchaser
  6. 233-9706 · Statutory purposes
  7. 233-9707 · Registration
  8. 233-9708 · Restrictions on advertising
  9. 233-9709 · Records to be kept
  10. 233-9710 · Fundraising events; charitable organizations
  11. 233-9711 · Election by manufacturer or retailer
  12. 233-9712 · Notice requirements for noncollecting vendors
  13. 233-9713 · Marketplace facilitators and marketplace sellers
  14. 233-9741 · Sales not covered
  15. 233-9742 · Transactions not covered
  16. 233-9743 · Organizations not covered
  17. 233-9744 · Property exempt from use tax
  18. 233-9745 · Certificate or affidavit of exemption; direct payment permit
  19. 233-9745a · Application to section 9745
  20. 233-9746 · Snowmobile, all-terrain vehicle, motorboat, and vessel sales
  21. 233-9771 · Imposition of sales tax
  22. 233-9771a · Repealed. 2013, No. 200 (Adj. Sess.), § 22(2), eff. January…
  23. 233-9772 · Amount of tax to be collected
  24. 233-9773 · Imposition of compensating use tax
  25. 233-9773a · Repealed. 1993, No. 89, § 14b, eff. July 1, 1996
  26. 233-9774 · Rules for computing compensating use tax
  27. 233-9775 · Returns
  28. 233-9776 · Payment of tax
  29. 233-9777 · Determination of tax or penalty
  30. 233-9778 · Collection of tax from purchaser
  31. 233-9779 · Deferred payment sales
  32. 233-9780 · Cancelled sales; returns; uncollectibles
  33. 233-9781 · Refunds
  34. 233-9782 · Mobile telecommunications sourcing
  35. 233-9783 · Repealed. 2011, No. 45, § 37(14), eff. October 1, 2015
  36. 233-9811 · Proceedings to recover tax
  37. 233-9812 · Actions for collection of tax
  38. 233-9813 · Presumptions and burden of proof
  39. 233-9814 · Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1,…
  40. 233-9814a · Criminal penalties
Full table of contents →