Formal Ruling Law Reference: 32 V.S.A.§ 9771(4), 32 V.S.A § 1.9771(4)-1.D.2, 32 V.S.A §1.9771(4)-1.E.1. File Formal Ruling 2015-02, Applicability of Sales Tax to your Customer Charges (165.62 KB) File Format PDF Tags Sales and Use Tax