Vermont § 9701 - Definitions Unless the context in which they occur requires otherwise, as used in this chapter:

§ 9701. Definitions Unless the context in which they occur requires otherwise, as used in this chapter:

• (1) “Person” means an individual, partnership, society, association, joint stock company,
  corporation, public corporation or public authority, estate, receiver, trustee, assignee,
  referee, and any other person acting in a fiduciary or representative capacity, whether
  appointed by a court or otherwise, and any combination of the foregoing. (2) “Commissioner” means the State Commissioner of Taxes or any officer or employee of
  the Department duly authorized by the Commissioner directly or indirectly by one or
  more redelegations of authority to perform the functions herein mentioned or described. (3) “Purchaser” means a person who purchases property or who receives services taxable
  under this chapter. (4)(A) “Sales price” means the total amount of consideration, including cash, credit, property,
  and services, for which personal property or services are sold, leased, or rented,
  valued in money, whether received in money or otherwise, without deduction for the
  following: