Formal Ruling Law Reference: 32 V.S.A. §9701(6), 32 V.S.A. §9701(10), 32 V.S.A. §9771, Reg.1.9801(6)-1 File Formal Ruling 1992-05, Health and Fitness Club (50.89 KB) File Format PDF Tags Meals and Rooms Tax Sales and Use Tax