Formal Ruling Law Reference: 32VSA§9771 (1), 32VSA§9701 (5), 32VSA§9701 (4) (A), 24 VSA 138. File Formal Ruling 2011-12, Applicablity of Sales Tax to Payment of a Court Judgment or From a Third Party Guarantor (236.06 KB) File Format PDF Tags Sales and Use Tax