The Vermont Statutes Online
The statutes were updated in November, 2018, and contain all actions of the
2018 legislative session.
Subchapter 001 : GENERAL PROVISIONS(Cite as: 32 V.S.A. § 9709)
§ 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. (Added 1969, No. 144, § 1, eff. June 1, 1969.)