32 V.S.A. § 9709 — Records to be kept

Every person required to collect any tax imposed by this chapter shall keep records
of every sale or amusement charge and of all amounts paid, charged, or due thereon
and of the tax payable thereon, in such form as the Commissioner may by regulation
require. These records shall include a true copy of each sales slip, invoice, receipt,
statement, or memorandum upon which section 9778 of this title requires that the tax be stated separately. The records shall be available for inspection
and examination at any time upon demand by the Commissioner or his or her duly authorized
agent or employee and shall be preserved for a period of three years, except that
the Commissioner may consent to their destruction within that period or may require
that they be kept longer. (