Formal Ruling Law Reference: 32 V.S.A. §9701(9), 32 V.S.A. §9701(14), 32 V.S.A. §9704, 32 V.S.A. §9745, 32 V.S.A. §9778 File Formal Ruling 1995-14, Requirement To Collect Sales and Use Tax (49.44 KB) File Format PDF Tags Sales and Use Tax