Formal Ruling Legal Reference:32 V.S.A. § 9771(1), 32 V.S.A. § 9741(2), 32 V.S.A. § 9701(30), Reg. § 1.9741(2). File Formal Ruling 2007-06, Whether Items Described by the Company as Durable Medical Equipment Sold at Retail (14.75 KB) File Format PDF Tags Sales and Use Tax