2013 Vermont Statutes
Title 32 Taxation and Finance
Chapter 233 SALES AND USE TAX
§ 9813 Presumptions and burden of proof
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 subdivisions 9771(1), (2), and (3) of this title, and all amusement charges of any type mentioned in subdivision 9771(4) 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.)
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