Formal Ruling Law Reference: 32 VSA 9741(34), Reg. 1.9701(7)-1(A)(1), 32 VSA 9741(14), Reg. 1.9741(34)-2. File Formal Ruling 2012-10, Application of Sales Tax Exemption for Fuels Used in Manufacturing (370.51 KB) File Format PDF Tags Sales and Use Tax