The Vermont Statutes Online
The Statutes below include the actions of the 2025 session of the General Assembly.
NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.
Subchapter
001
:
GENERAL PROVISIONS
(Cite as: 32 V.S.A. § 9704)
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§ 9704. Principal and agent; joint and several liability
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. (Added 1969, No. 144, § 1, eff. June 1, 1969; amended 1991, No. 186 (Adj. Sess.), § 30, eff. May 7, 1992.)