If you make a lot of customization to per tag options and you want import/ export these settings you could easily do so with Tools->Import/Export Settings dialog. To export your custom settings to a vssettings file, launch Import and Export Settings
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Read the complete post at http://blogs.iis.net/webdevelopertips/archive/2009/04/28/tip-58-did-you-know-how-you-can-import-export-html-per-tag-options-in-vs.aspx