Vermont Statutes Annotated

Vt. Stat. Ann. tit. 32, § 9778 (2026)

✓ current as of May 2026

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Subchapter 003 : IMPOSITION, RATE, AND PAYMENT OF TAX

(Cite as: 32 V.S.A. § 9778)

§ 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.)

Notes of Decisions

Cited in 3 cases, 1980–2001 · leading case: Vermont Soc'y of Ass'n Executives v. Milne, 779 A.2d 20 (Vt. 2001).

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Vermont Soc'y of Ass'n Executives v. Milne, 779 A.2d 20 (Vt. 2001). · cites it 2× “Every commercial transaction involves an expenditure and a sale, depending on one's perspective.”

Bud Crossman Plumbing & Heating v. Comm'r of Taxes, 455 A.2d 799 (Vt. 1982). “He argues that the presumption of tax-ability under § 9813 applies only to those taxes assessed under § 9771, and therefore does not apply here because, as he claims in his brief, “the Department of Taxes by its own admission seeks to assess the tax pursuant to 32 V.S.A. §…”

In Re Merrill Theatre Corp. Sales & Use Tax, 415 A.2d 1327 (Vt. 1980). “It is true that imposition of the tax results in two sources of revenue to the state; the first, unquestioned, being the amusement tax paid by theatre patrons for admission to the theatre.”

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