Formal Ruling Legal Reference: 32 V.S.A. § 9771(1), 32 V.S.A. § 9741(2)+(3), Reg. § 1.9741-1, Reg. § 1.9741(3)-1. File Formal Ruling 2007-07, Whether Sales and Use Tax Applies to the Sale of Over-the-Counter and Prescription Drugs (16.84 KB) File Format PDF Tags Sales and Use Tax