Formal Ruling Law Reference: 32 VSA 9241(a), 32 VSA 9202(4), 32 VSA 9280(a), 32 VSA 9202, 32 VSA 9771(4), Reg. 1.9202(8)-1. File Formal Ruling 2013-03, Applicability of Rooms Tax to a $1.00 per Room Charge (256 KB) File Format PDF Tags Meals and Rooms Tax