Click-through nexus – Vermont has enacted a click-through nexus provision that is effective as of October 13, 2015, with remote sellers required to register and to collect and remit sales tax as of December 1, 2015.
Source: http://www.salestaxsupport.com/sales...nexus/vermont/

Also: https://www.kpmg-institutes.com/inst...081715-vt.html