32 V.S.A. § 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. (