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Searching 2019-2020 Session

The Vermont Statutes Online

The statutes were updated in November, 2018, and contain all actions of the
2018 legislative session.

Title 32 : Taxation and Finance

Chapter 233 : SALES AND USE TAX

Subchapter 004 : ENFORCEMENT AND PENALTIES

(Cite as: 32 V.S.A. § 9813)
  • § 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. (Added 1969, No. 133 § 1, eff. June 1, 1969; amended 2017, No. 74, § 140b.)