§ 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.)
Structure Vermont Statutes
Title 32 - Taxation and Finance
Chapter 233 - Sales and Use Tax
§ 9702. General powers of the Commissioner
§ 9704. Principal and agent; joint and several liability
§ 9705. Payment and return by purchaser
§ 9708. Restrictions on advertising
§ 9710. Fundraising events; charitable organizations
§ 9711. Election by manufacturer or retailer
§ 9712. Notice requirements for noncollecting vendors
§ 9713. Marketplace facilitators and marketplace sellers
§ 9742. Transactions not covered
§ 9743. Organizations not covered
§ 9744. Property exempt from use tax
§ 9745. Certificate or affidavit of exemption; direct payment permit
§ 9745a. Application to section 9745
§ 9746. Snowmobile, motorboat, and vessel sales
§ 9771. Imposition of sales tax
§ 9772. Amount of tax to be collected
§ 9773. Imposition of compensating use tax
§ 9774. Rules for computing compensating use tax
§ 9777. Determination of tax or penalty
§ 9778. Collection of tax from purchaser
§ 9779. Deferred payment sales
§ 9780. Cancelled sales; returns; uncollectibles
§ 9782. Mobile telecommunications sourcing
§ 9811. Proceedings to recover tax
§ 9812. Actions for collection of tax
§ 9813. Presumptions and burden of proof
§ 9815. Notice and limitations of time
§ 9816. Suspension or revocation of certificates; appeal