§ 9778. Collection of tax from purchaser
Every person required to collect the tax shall collect the tax from the purchaser when collecting the price or amusement charge to which it applies. If the purchaser is given any sales slip, invoice, receipt, or other statement or memorandum of the price, or amusement charge paid or payable, the tax shall be stated, charged, and shown separately on the first of the documents given to him or her. The tax shall be paid to the person required to collect it as trustee for and on account of the State. (Added 1969, No. 144, § 1, eff. June 1, 1969.)
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