Formal Ruling Law Reference: 32 VSA 9771, Reg. 1.9701(4)-3; 3(C)(3); 3(c)(1); 3(E)(3), 32 VSA 9773; 9774. File Formal Ruling 2012-12, Application of Sales Tax on Providing Safes to Customers as Part of Cash Security Services (258.04 KB) File Format PDF Tags Sales and Use Tax