Formal Ruling Wednesday, June 28, 1995 - 12:00 Law Reference: 32 V.S.A. §9744(3), 32 V.S.A. §9773(1), 32 V.S.A. §9774(b) File Formal Ruling 1995-08, Cellular Phone Service Phones Provided (44.4 KB) File Format PDF Tags Sales and Use Tax