Formal Ruling 32 V.S.A. §9701(7), 32 V.S.A. §9741(4) & Reg. 1.9741, 32 V.S.A. §9741(35), 32 V.S.A. §9771(3) & Reg. 1.9771. File Formal Ruling 2003-01, Copy Center Equipment Copiers at Client Locations (81.46 KB) File Format PDF Tags Sales and Use Tax