# 32 V.S.A. § 9704: Principal and agent; joint and several liability

> Vermont · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C233_S9704

## Section

- **Citation:** 32 V.S.A. § 9704
- **Heading:** Principal and agent; joint and several liability
- **Jurisdiction:** Vermont
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** VT Code / Title 32 / Chapter 233 / Section 9704

## Text

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.

## Nearby sections

- [32 V.S.A. § 9701 § 9701. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C233_S9701.md)
- [32 V.S.A. § 9702 § 9702. General powers of the Commissioner](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C233_S9702.md)
- [32 V.S.A. § 9703 § 9703. Liability for tax](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C233_S9703.md)
- [32 V.S.A. § 9704 § 9704. Principal and agent; joint and several liability](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C233_S9704.md)
- [32 V.S.A. § 9705 § 9705. Payment and return by purchaser](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C233_S9705.md)
- [32 V.S.A. § 9706 § 9706. Statutory purposes](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C233_S9706.md)
- [32 V.S.A. § 9707 § 9707. Registration](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C233_S9707.md)
- [32 V.S.A. § 9708 § 9708. Restrictions on advertising](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C233_S9708.md)
- [32 V.S.A. § 9709 § 9709. Records to be kept](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C233_S9709.md)
- [32 V.S.A. § 9710 § 9710. Fundraising events; charitable organizations](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C233_S9710.md)
- [32 V.S.A. § 9711 § 9711. Election by manufacturer or retailer](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C233_S9711.md)
- [32 V.S.A. § 9712 § 9712. Notice requirements for noncollecting vendors](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C233_S9712.md)
- [32 V.S.A. § 9713 § 9713. Marketplace facilitators and marketplace sellers](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C233_S9713.md)
- [32 V.S.A. § 9741 § 9741. Sales not covered](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C233_S9741.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C233_S9704. Check the current official text before relying on it. Not legal advice.