Formal Ruling Legal Reference: 32 V.S.A. § 9701(7), Reg. § 1.9701(5)-1, 32 V.S.A. § 9771, 32 V.S.A. § 9773, Reg. § 1.9701(7). File Formal Ruling 2007-04, Sales and Use Tax Implications from the Sale of Electronically Downloaded Computer Software (17.3 KB) File Format PDF Tags Sales and Use Tax
