32 V.S.A. § 9813 — Presumptions and burden of proof

(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. (