# 32 V.S.A. § 9709: Records to be kept

> Vermont · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C233_S9709

## Section

- **Citation:** 32 V.S.A. § 9709
- **Heading:** Records to be kept
- **Jurisdiction:** Vermont
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** VT Code / Title 32 / Chapter 233 / Section 9709

## Text

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.

## 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_S9709. Check the current official text before relying on it. Not legal advice.