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BILL AS INTRODUCED 2007-2008

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H.585

Introduced by   Representative Obuchowski of Rockingham

Referred to Committee on

Date:

Subject:  Taxation; sales and use tax; separate statement on receipt; repeal

Statement of purpose:  This bill proposes to allow merchants to sell items with sales tax included in the price.

AN ACT RELATING TO SALES TAX INCLUDED

It is hereby enacted by the General Assembly of the State of Vermont:

Sec. 1.  32 V.S.A. § 9708 is amended to read:

§ 9708.  RESTRICTIONS ON ADVERTISING

(a)  No person required to collect any tax imposed by this chapter shall advertise or hold out to any person or to the public in general, in any manner, directly or indirectly, that the tax is not considered as an element in the price or amusement charge payable by customer, or that he or she will pay the tax, that the tax will not be separately charged and stated to the customer or that the tax will be refunded to the customer.

(b)  Upon written application duly made and proof duly presented to the satisfaction of the commissioner showing that in his particular business it would be impractical for the vendor to separately charge the tax to the customer, the commissioner may waive the application of the requirement herein as to such vendor.

(c)(b)  Whenever reference is made in placards or advertisements or in any other publications to any tax imposed by this chapter, the reference shall be in substantially the following form: "sales and use tax"; except that in any bill, receipt, statement, or other evidence or memorandum of sale or amusement charges, issued or employed by a person required to collect tax, if the tax is required to be stated separately thereon as provided in section 9778 of this title, the word "tax" will suffice.

Sec. 2.  32 V.S.A. § 9778 is amended to read:

§ 9778.  COLLECTION OF TAX FROM PURCHASER

Every person required to collect the tax shall collect the tax from the purchaser when collecting the price or amusement charge to which it applies.  If the purchaser is given any sales slip, invoice, receipt, or other statement or memorandum of the price, or amusement charge paid or payable, the tax shall  may be stated, charged, and shown separately on the first of any of the documents given to him the purchaser.  The tax shall be paid to the person required to collect it as trustee for and on account of the state.



Published by:

The Vermont General Assembly
115 State Street
Montpelier, Vermont


www.leg.state.vt.us