Formal Ruling Law Reference: 32 V.S.A. §9701(6), 32 V.S.A. §9708, 32 V.S.A.. §9771, 32 V.S.A. §9741(25), 32 V.S.A. §9773, Reg 1.9741(25)8 File Formal Ruling 1992-02, Application of Taxes to an Electronic Information and Communications Product (48.66 KB) File Format PDF Tags Sales and Use Tax