# 32 V.S.A. § 9705: Payment and return by purchaser

> Vermont · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C233_S9705

## Section

- **Citation:** 32 V.S.A. § 9705
- **Heading:** Payment and return by purchaser
- **Jurisdiction:** Vermont
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** VT Code / Title 32 / Chapter 233 / Section 9705

## Text

(a) Where any purchaser has failed to pay a tax imposed by this chapter to the person required to collect the same, then in addition to all other rights, obligations, and remedies provided, the tax shall be payable by the purchaser directly to the Commissioner, and it shall be the duty of the purchaser to file a return with the Commissioner and to pay the tax to him or her within 20 days of the date the tax was required to be paid.

(b) The Commissioner may, whenever he or she deems it necessary for the proper enforcement of this chapter, provide by rule that purchasers shall file returns and pay directly to the Commissioner any tax herein imposed, at such times as returns are required to be filed and paid by persons required to collect 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_S9705. Check the current official text before relying on it. Not legal advice.