Vermont Statutes Annotated

Vt. Stat. Ann. tit. 32, § 9704 (2026)

Principal and agent; joint and several liability

✓ current as of May 2026

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Subchapter 001 : GENERAL PROVISIONS

(Cite as: 32 V.S.A. § 9704)

§ 9704. Principal and agent; joint and several liability

When in the opinion of the Commissioner it is necessary for the efficient administration of this chapter to treat any salesman, representative, peddler, or canvasser as the agent of the vendor, distributor, supervisor, or employer under whom he or she operates, or from whom he or she obtains tangible personal property sold by him or her, or for whom he or she solicits business, the Commissioner may, in his or her discretion, treat such agent as the vendor jointly and severally responsible with the principal, distributor, supervisor, or employer for the collection and payment of the tax. (Added 1969, No. 144, § 1, eff. June 1, 1969; amended 1991, No. 186 (Adj. Sess.), § 30, eff. May 7, 1992.)

Notes of Decisions

Cited in 1 case, 2016–2016 · leading case: Citibank (South Dakota), N.A. v. Dept. of Taxes / Sears, Roebuck & Co. v. Dept. of Taxes, 2016 VT 69 (Vt. 2016).

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Citibank (South Dakota), N.A. v. Dept. of Taxes / Sears, Roebuck & Co. v. Dept. of Taxes, 2016 VT 69 (Vt. 2016). “That concept is further developed in 32 V.S.A. § 9704, which adds “salespersons” and the like to those liable: When in the opinion of the Commissioner it is necessary for the efficient administration of this chapter to treat any salesman, representative, peddler or canvasser as…”

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