Vermont Statutes
Chapter 233 - Sales and Use Tax
§ 9708. Restrictions on advertising

§ 9708. Restrictions on advertising
(a) No person required to collect any tax imposed by this chapter shall advertise or hold out to any person or to the public in general, in any manner, directly or indirectly, that the tax is not considered as an element in the price or amusement charge payable by customer, or that he or she will pay the tax, that the tax will not be separately charged and stated to the customer, or that the tax will be refunded to the customer.
(b) Upon written application duly made and proof duly presented to the satisfaction of the Commissioner showing that in his or her particular business it would be impractical for the vendor to separately charge the tax to the customer, the Commissioner may waive the application of the requirement herein as to such vendor.
(c) Whenever reference is made in placards or advertisements or in any other publications to any tax imposed by this chapter, the reference shall be in substantially the following form: “sales and use tax”; except that in any bill, receipt, statement, or other evidence or memorandum of sale or amusement charges issued or employed by a person required to collect tax, if the tax is required to be stated separately thereon as provided in section 9778 of this title, the word “tax” will suffice. (Added 1969, No. 144, § 1, eff. June 1, 1969.)

Structure Vermont Statutes

Vermont Statutes

Title 32 - Taxation and Finance

Chapter 233 - Sales and Use Tax

§ 9701. Definitions

§ 9702. General powers of the Commissioner

§ 9703. Liability for tax

§ 9704. Principal and agent; joint and several liability

§ 9705. Payment and return by purchaser

§ 9706. Statutory purposes

§ 9707. Registration

§ 9708. Restrictions on advertising

§ 9709. Records to be kept

§ 9710. Fundraising events; charitable organizations

§ 9711. Election by manufacturer or retailer

§ 9712. Notice requirements for noncollecting vendors

§ 9713. Marketplace facilitators and marketplace sellers

§ 9741. Sales not covered

§ 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

§ 9775. Returns

§ 9776. Payment of tax

§ 9777. Determination of tax or penalty

§ 9778. Collection of tax from purchaser

§ 9779. Deferred payment sales

§ 9780. Cancelled sales; returns; uncollectibles

§ 9781. Refunds

§ 9782. Mobile telecommunications sourcing

§ 9811. Proceedings to recover tax

§ 9812. Actions for collection of tax

§ 9813. Presumptions and burden of proof

§ 9814a. Criminal penalties

§ 9815. Notice and limitations of time

§ 9816. Suspension or revocation of certificates; appeal

§ 9817. Review of Commissioner’s decision

§ 9818. Liens

§ 9819. Reallocation of receipts