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Vermont Free Printable  for 2024 Vermont Vermont Sales Tax Exemption Certificate for Purchases For Resale And By Exempt Organizations

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Vermont Sales Tax Exemption Certificate for Purchases For Resale And By Exempt Organizations
Form S-3

Vermont Sales Tax Exemption Certificate for PURCHASES FOR RESALE, BY EXEMPT ORGANIZATIONS, AND BY DIRECT PAY PERMIT Form S-3 32 V.S.A. § 9701(5); § 9743(1)-(3); § 9745 To be filed with the SELLER, not with the Vermont Department of Taxes.  Single Purchase - Enter Purchase Price $___________________  Multiple Purchase (effective for subsequent purchases.) BUYER Buyer's Name Federal ID Number Trading as Telephone Number Address City State ZIP Code State ZIP Code Buyer’s Primary Business SELLER Seller's Name Address City EXEMPTION CLAIMED DESCRIPTION. Description of purchased articles BASIS FOR EXEMPTION c For resale/wholesale. . . . . . . . . . . . . . . . . Vermont Sales & Use Tax Account Number: __________________________ c Purchase by 501(c)(3) organization . . . . . . . . . . . . . . . . . . . Vermont Account Number: __________________________ c Direct payment by federal or Vermont governmental unit c Direct Pay Permit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Permit #: __________________________ c Purchases by 501(c)5 organization presenting fairs, field days, or festivals.. . . . Events: __________________________ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Dates: __________________________ . . . . . . . . . . . . . . . . . . . . . . . . . . Vermont Sales & Use Tax Account Number: __________________________ c Purchase by volunteer fire department, ambulance company, rescue squad. (Registration is not required.) SIGNATURE I certify that I have read and complied with the instructions provided with respect to the use of this Exemption Certificate. I further certify that the above statements are true, complete, and correct, and that no material information has been omitted. Signature of Buyer or Authorized Agent Title Date Form S-3 This form may be photocopied. Page 1 of 3 Rev. 07/21 FORM S-3 Instructions Vermont Sales Tax Exemption Certificate for Purchases for Resale, by Exempt Organizations, and by Direct Pay Permit This exemption certificate does not apply to contractors. General Information Please print in BLUE or BLACK ink only. This exemption certificate applies to the following: • Purchase(s) of tangible personal property for the purpose of resale • Purchase(s) by an organization which is designated as a 501(c)(3) by the Internal Revenue Service, or agricultural organizations qualified for exempt status under § 501(c)(5) when presenting agricultural fairs, field days, or festivals • Purchase(s) by a Federal or Vermont governmental unit (direct payment) • Purchase(s) using a Direct Pay Permit • Purchase(s) by a volunteer fire department, ambulance company, or rescue squad Please note: Civic, social, recreational, and business league organizations are not 501(c)(3) organizations, and therefore cannot make exempt purchases. Accepting an Exemption Certificate in “Good Faith” The buyer must present to the seller an accurate and properly executed exemption certificate for the exempted sale. The responsibility is on the seller to determine if the buyer is submitting the exemption certificate in “good faith.” This requires the seller to be familiar with Vermont Sales and Use Tax law and regulations, including exemptions, that apply to the seller’s business. If the buyer provides a certificate that is not valid, i.e., the item purchased does not qualify for the exemption, this is not in good faith and the seller should not accept the certificate. When the seller accepts the certificate in good faith, the seller is not liable for collecting and remitting Vermont Sales Tax. An exemption certificate is received at the time of sale in good faith when all of the following conditions are met: • The certificate contains no statement or entry which the seller knows, or has reason to know, is false or misleading. • The certification is on an exemption form issued by the Vermont Department of Taxes or a form with substantially identical language. • The certificate is signed, dated and complete (all applicable sections and fields completed). • The property purchased is of a type ordinarily used for the stated purpose, or the exempt use is explained. Form S-3 Page 2 of 3 Rev. 07/21 Burden of Proof The burden of proof is on the seller to demonstrate the certificate was taken in good faith. If the seller cannot provide an exemption certificate showing that the sale was exempt, the Department will seek to collect tax from the seller. If, however, the seller can prove the buyer’s claim for the exemption was false, the Department will seek to collect the tax from the buyer. Obtaining the Exemption Certificate The seller must obtain an exemption certificate from the buyer either prior to or at the time of the sale. If the certificate is not available at the time of sale, the seller has 90 days after the sale to obtain a fully executed certificate, accepted in good faith. Retaining the Exemption Certificate Sellers must retain exemption certificates for at least three years from the date of the last sale covered by the certificate to document why the tax was not collected from the buyer. Multiple Purchase Exemption Certificates If the buyer presents a “Multiple Purchase” exemption certificate to the seller, it may be used only when purchasing tangible personal property for use as indicated on this exemption certificate. For each purchase covered by the exemption certificate, the sales slip or invoice must show the buyer’s name and address sufficient to link the purchase to the exemption certificate on file. Other types of exemption certificates that may be applicable are available on our website at tax.vermont.gov/business-and-corp/nonprofit-and-exempt-organizations/exemption-certificates/. For questions regarding how these exemption certificates may be properly applied, please contact the Vermont Department of Taxes at (802) 828-2551. Form S-3 Page 3 of 3 Rev. 07/21
Extracted from PDF file 2023-vermont-form-s-3.pdf, last modified July 2021

More about the Vermont Form S-3 Sales Tax TY 2023

We last updated the Vermont Sales Tax Exemption Certificate for Purchases For Resale And By Exempt Organizations in February 2024, so this is the latest version of Form S-3, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form S-3 directly from TaxFormFinder. You can print other Vermont tax forms here.

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Other Vermont Sales Tax Forms:

TaxFormFinder has an additional 51 Vermont income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form F0003 Streamlined Sales Tax Exemption Certificate
Form S-3 Vermont Sales Tax Exemption Certificate for Purchases For Resale And By Exempt Organizations
Form SU-452 Vermont Use Tax Return
Form SUT-451 Sales and Use Tax Return

Download all VT tax forms View all 52 Vermont Income Tax Forms

Form Sources:

Vermont usually releases forms for the current tax year between January and April. We last updated Vermont Form S-3 from the Department of Taxes in February 2024.

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About the Sales Tax

Sales taxes are applied to the transfer of goods (and sometimes services) to the end consumer in most of the fifty states, and are collected by the vendor from their customers and remitted to the state taxation department on a regular basis. Therefore, most sales tax related tax forms are applicable to businesses, and not private individuals.

Historical Past-Year Versions of Vermont Form S-3

We have a total of six past-year versions of Form S-3 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

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