What is a Formal Ruling?
A Formal Ruling is the Department’s response to your request for an interpretation or application of Vermont tax laws specific to your business or personal tax situation. This written guidance is designed to provide you with advice relevant to you as a specific taxpayer and to the particular facts of the proposed transaction. Formal Rulings are confidential, tailored, and binding to the Department, with respect to the requesting individual. However, a Formal Ruling is based only on the facts presented to the Department. If the facts are inaccurate or incomplete, the ruling is not binding on the Department.
Since Formal Rulings may provide guidance to others in similar tax situations, we publish redacted versions of Formal Rulings (all identifying information is removed). You may search our Formal Rulings archive by topic, or by the Formal Ruling number.
How to Request a Formal Ruling
To request a Formal Ruling, you must provide your information as follows:
- Your name, and, if requesting on behalf of a client, your client’s name phone number and mailing address
- A Power of Attorney, if requesting on behalf of a client. Please also identify your relationship to the client.
Please send your written request for a Formal Ruling to:
Attn: Clerk of the Department
Vermont Department of Taxes
133 State Street
Montpelier, VT 05633-1401
A Formal Ruling will be made public after deletion of the parties’ names and identifying information. You may request within 30 days of the ruling’s issuance that the Commissioner delete any further information that might identify the parties. A Formal Ruling may be appealed within 30 days of its issuance. 32 V.S.A. §§ 808, 815