Vermont: CVR 10-060-023, Reg. § 1.9242-3
CVR 10-060-023. Meals and Rooms Tax Regulations.
Reg. § 1.9242-3. Computation of the Gross Receipts Meals and Rooms Tax Due from Operator.
C. Gross receipts, less the following exemptions (which are narrowly construed), equals taxable receipts:
8. Any amounts charged to individuals who present a Tax Exemption Card issued by the United States Department of State that identifies the individual as a diplomatic or consular official and specifically exempts that individual from the tax on meals and/or lodging.