An internet platform for short-term rentals of property for occupancy should maintain records including the name, address, and terms of rental transactions of persons acting as operators through the internet platform.
Vermont law states that such information, as well as any additional information that the Department may require, may be requested by the Vermont Department of Taxes.
LAWS, REGULATIONS AND GUIDANCE
32 V.S.A. Chapter 225: Meals and Rooms Tax
32 V.S.A. Chapter 233: Sales and Use Tax
Meals and Rooms Tax Regulations
Sales and Use Tax Regulations
Short-Term Rentals
The Vermont Meals and Rooms Tax: What You Should Know about Short-Term Rentals