Vermont Statutes Annotated — Title 32 (Taxation and Finance)
32 V.S.A. § 9704
Principal and agent; joint and several liability
Official textlegislature.vermont.gov
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. (
Source: view the official text
In this chapter (40 sections)
- 233-9701 · Definitions
- 233-9702 · General powers of the Commissioner
- 233-9703 · Liability for tax
- 233-9704 · Principal and agent; joint and several liability
- 233-9705 · Payment and return by purchaser
- 233-9706 · Statutory purposes
- 233-9707 · Registration
- 233-9708 · Restrictions on advertising
- 233-9709 · Records to be kept
- 233-9710 · Fundraising events; charitable organizations
- 233-9711 · Election by manufacturer or retailer
- 233-9712 · Notice requirements for noncollecting vendors
- 233-9713 · Marketplace facilitators and marketplace sellers
- 233-9741 · Sales not covered
- 233-9742 · Transactions not covered
- 233-9743 · Organizations not covered
- 233-9744 · Property exempt from use tax
- 233-9745 · Certificate or affidavit of exemption; direct payment permit
- 233-9745a · Application to section 9745
- 233-9746 · Snowmobile, all-terrain vehicle, motorboat, and vessel sales
- 233-9771 · Imposition of sales tax
- 233-9771a · Repealed. 2013, No. 200 (Adj. Sess.), § 22(2), eff. January…
- 233-9772 · Amount of tax to be collected
- 233-9773 · Imposition of compensating use tax
- 233-9773a · Repealed. 1993, No. 89, § 14b, eff. July 1, 1996
- 233-9774 · Rules for computing compensating use tax
- 233-9775 · Returns
- 233-9776 · Payment of tax
- 233-9777 · Determination of tax or penalty
- 233-9778 · Collection of tax from purchaser
- 233-9779 · Deferred payment sales
- 233-9780 · Cancelled sales; returns; uncollectibles
- 233-9781 · Refunds
- 233-9782 · Mobile telecommunications sourcing
- 233-9783 · Repealed. 2011, No. 45, § 37(14), eff. October 1, 2015
- 233-9811 · Proceedings to recover tax
- 233-9812 · Actions for collection of tax
- 233-9813 · Presumptions and burden of proof
- 233-9814 · Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1,…
- 233-9814a · Criminal penalties