(a) For the purpose of the proper administration of this chapter and to prevent evasion
of the tax hereby imposed, it shall be presumed that all receipts for property or
services of any type mentioned in section 9771 of this title are subject to tax until the contrary is established, and the burden of proving that
any receipt or amusement charge is not taxable hereunder shall be upon the person
required to collect tax.
(b) The certificate of the Commissioner to the effect that a tax has not been paid; that
a return, bond, or registration certificate has not been filed; or that information
has not been supplied under this chapter shall be presumptive evidence thereof. (Added 1969, No. 133 § 1, eff. June 1, 1969; amended 2017, No. 74, § 140b.)
Bud Crossman Plumbing & Heating v. Comm'r of Taxes, 455 A.2d 799 (Vt. 1982). · cites it 4דThey are: (1) whether the sales tax is imposed on the vendor or the purchaser; (2) whether the state may collect the sales tax from the purchaser; (3) whether the presumption of taxability under 32 V.”
McClure Newspapers, Inc. v. Vermont Dep't of Taxes, 315 A.2d 452 (Vt. 1974). “Even if the strict construction test is applicable, the Commissioner cannot rely on a presumption of taxability under 32 V.S.A. § 9813. A careful reading of this section reveals that such a presumption is only available to the tax department when it seeks to assess a sales tax…”
Mountain Cable Co. v. Dep't of Taxes, 721 A.2d 507 (Vt. 1998). “32 V.S.A. § 9813(a) (emphasis added). The provision unmistakably delineates the legislative desire to broadly sweep amusement charges, by whatever name they may be called, within the ambit of the sales tax.”
Bodenstein v. State, 510 A.2d 1314 (Vt. 1986). “See 32 V.S.A. § 9813(a) (“all receipts for property or services of any type mentioned in paragraphs (1), (2) and (3) of section 9771 [the provision at issue in this case] .”
— Vt. Stat. Ann. tit. 32, § 9813(a) — 2 cases
Mountain Cable Co. v. Dep't of Taxes, 721 A.2d 507 (Vt. 1998). “32 V.S.A. § 9813(a) (emphasis added). The provision unmistakably delineates the legislative desire to broadly sweep amusement charges, by whatever name they may be called, within the ambit of the sales tax.”
Bodenstein v. State, 510 A.2d 1314 (Vt. 1986). “See 32 V.S.A. § 9813(a) (“all receipts for property or services of any type mentioned in paragraphs (1), (2) and (3) of section 9771 [the provision at issue in this case] .”
— Vt. Stat. Ann. tit. 32, § 9813(b) — 1 case
Bud Crossman Plumbing & Heating v. Comm'r of Taxes, 455 A.2d 799 (Vt. 1982). “They are: (1) whether the sales tax is imposed on the vendor or the purchaser; (2) whether the state may collect the sales tax from the purchaser; (3) whether the presumption of taxability under 32 V.”
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