Vermont Sales Tax Exemption Certificate
                                                   for
                                                                                                                       Form
              CONTRACTORS COMPLETING A QUALIFIED EXEMPT PROJECT 
                                                                                                                       S-3C
                                                (listed below)
                                               32 V.S.A. § 9743(1)-(4), § 9741(39)
Complete one exemption certificate for EACH project
                   To be filed with the SELLER, not with the Vermont Department of Taxes.
                   c  Single Purchase - Enter Purchase Price $ _________________
                   c  Multiple Purchase (effective for subsequent purchases.)

BUYER
Buyer's Name                                                                            Federal ID Number

Business Name                                                                           For Individuals/Partnerships:  
                                                                                        Social Security 
                                                                                        Number
Address                                                                                 Telephone Number

City                                                                              State ZIP Code
                                                                                                                                   FORM  (Place at FIRST page)
                                                                                                                                   Form pages 
SELLER
Seller's Name

Address
                                                                                                                                   1 - 2
City                                                                              State ZIP Code

EXEMPT ORGANIZATION
Organization's Name

Address

City                                                                              State ZIP Code

EXEMPT AS:
        c 501(c)(3) Registered in Vermont.  Vermont Sales and Use Tax Account Number  ______________________________
        c United Sates of America - Agency  ___________________________________________________________________
        c State of Vermont or Subdivision - Name  ______________________________________________________________
        c Local Development Corporation covered by 10 V.S.A., Chapter 12
        c Qualifying Manufacturing Facility 32 V.S.A. § 9741(39)
Project                                                                           Starting Date         Approximate Completion Date

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-3C
                                                                                                                       Page 1 of 3
This form may be photocopied.                                                                                          Rev. 09/22

                                 FORM S-3C Instructions    

 Vermont Sales Tax Exemption Certificate for
                                                                                                                Page 2
 Contractors Completing a Qualified Exempt Project

 For use only in completion of qualified projects for exempt organizations.

                                   General Information 
 Please print in BLUE or BLACK ink only.

All tangible personal property purchased by a contractor is taxable as the contractor is considered to be 
 the end-user with the finished product normally being real property, which is not subject 
 to Vermont Sales and Use Tax. However, there are certain exemptions allowed for contractors 
 purchasing materials:

 •  When the contractor is working with a qualifying exempt organization 

 •  When the contractor is working on a specific qualifying exempt project                                      FORM  (Place at LAST page)
                                                                                                                Form pages 
Tangible personal property exempted from tax must be incorporated into the real estate, or the supplies must be 
 used or consumed on the job. If the contractor buys materials or supplies exempt from tax but uses 
 them later in a taxable project, the contractor must pay use tax on those materials and supplies. 
 Purchases of equipment and tools used by the contractor are subject to tax.
                                                                                                                1 - 2
Qualifying Organizations & Projects
 A qualifying organization contracts to construct, reconstruct, alter, remodel, or repair any building 
 structure or public works project owned by the Federal government, State of Vermont (and its agencies 
 and subdivisions), or a 501(c)(3) as designated by the Internal Revenue Service and registered with 
 the Vermont Department of Taxes. Please note that many nonprofit organizations, such as civic, 
 social, and fraternal organizations, are not 501(c)(3) entities and not all 501(c)(3) projects qualify 
 for exemption.  To qualify, the project must be used exclusively for public purposes, and the project 
 contract must be granted by an exempt organization. Turnkey projects are not exempt, even if the 
 ultimate owner may be an exempt organization. 

Qualifying Manufacturing Facility
 Under 32 V.S.A. § 9741(39), Sales of building materials within any three consecutive years in excess 
 of $1,000,000.00 in purchase value used in the construction, renovation, or expansion of facilities 
 which are used exclusively, except for isolated or occasional uses, for the manufacture of tangible 
 personal property for sale. 

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.

                                                                            Form S-3C
                                                                            Page 2 of 3
                                                                            Rev. 09/22

 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.

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-3C
                                                                                       Page 3 of 3
                                                                                       Rev. 09/22