Formal Ruling Law Reference: 32 VSA 9241(a), Reg. 1.9202(7)-1, 24 VS 138, Reg. 1.9202(5)-1. File Formal Ruling 2012-09, Application of Rooms Tax to a Block of Rooms Reserved by an Airline for its Employees (350.78 KB) File Format PDF Tags Meals and Rooms Tax