Vermont § 9709 Records to be kept

Vermont Statutes

§ 9709 — Records to be kept

Vermont § 9709

Title 32Title 32: Taxation and Finance

Ch. 233Chapter 233: Sales and Use Tax

This text of Vermont § 9709 (Records to be kept) is published on Counsel Stack Legal Research, covering Vermont primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Vt. Stat. Ann. tit. 32, § 9709 (2026).

Text

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.

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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.