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                                                                                  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 VT Department of Taxes.
                                                         c  Single Purchase - Enter Purchase Price $ _________________
                                                         c  Multiple Purchase (effective for subsequent purchases.)
                                      Name                                                                               Federal ID Number

                                      Business Name                                                                      For Individuals/Partnerships
                                                                                                                         Social Security 
                                                                                                                         Number
                                      Address                                                                            Telephone Number 
      CONTRACTOR                                                                                                                                                           Post Form & Instructions together  
                                      City                                                                               State            ZIP Code                         (Place at FIRST page)

                                      Seller's Name 
                                                                                                                                                                           1 - 2
                                      Address 

      SELLER
                                      City                                                                               State            ZIP Code

                                      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 States 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)
                   EXEMPT ORGANIZATION
                                      Project

                                      Starting Date                                  Approximate Completion Date

                                           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
This form may be photocopied.                                                                                                                        Rev.11/19



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Instructions for Use of the Certificate of Exemption for Contractors (Form S-3C)
                  (For use only in completion of qualified projects for exempt organizations)

All  tangible  personal  property  purchased  by  a              the Vermont Sales and Use Tax otherwise due on tangible         Page 2
contractor  is  taxable  as  the  contractor  is  considered     personal  property  covered  by  the  certificate.  Good  faith 
to be the end-user with the finished product normally            depends  upon  a  consideration  of  all  the  conditions 
being  real  property,  which  is  not  subject  to Vermont      surrounding  the  transaction. To  receive  an  exemption  in 
Sales and Use Tax. However, there are certain exemptions         good faith, a seller is presumed to be familiar with the law 
allowed for contractors purchasing materials:                    and the regulations pertinent to the business in which the 
•  When  the  contractor  is  working  with  a  qualifying       seller deals. In order for good faith to be established, all of 
exempt organization                                              the following conditions must be met:
•  When  the  contractor  is  working  on  a  specific           a. The buyer must present the certificate prior to or 
qualifying exempt project                                           at the time of the purchase of the property.
Tangible  personal  property  exempted  from  tax  must  be      b.  The  certificate  must  contain  no  statement  or  entry 
incorporated  into  the  real  estate,  or  the  supplies  must     which  the  seller  knows,  or  has  reason  to  know,  is 
be  used  or  consumed  on  the  job.  If  the  contractor  buys    false or misleading.
materials or supplies exempt from tax but uses them later in     c.  The  certificate  is  on  an  exemption  form  issued  by 
a taxable project, the contractor must pay use tax on those         the  Vermont  Department  of  Taxes  or  a  form  with 
materials and supplies. Purchases of equipment and tools            substantially identical language.                            Post Form & Instructions together    
used by the contractor are subject to tax.                       d.  The certificate must be dated and complete and in           (Place at LAST page)
                                                                    accordance with published instructions.
Qualifying Organizations & Projects                              e.  The Vermont Sales and Use Tax account number is 
A  qualifying  organization  contracts  to  construct,              provided on the certificate where applicable 
reconstruct, alter, remodel, or repair any building structure    f.  The property to be purchased is of a type ordinarily 
or public works project owned by the Federal government,            used by the buyer for the purpose described on the           1 - 2
State of Vermont (and its agencies and subdivisions), or a          certificate.
501(c)(3) as designated by the Internal Revenue Service 
and  registered  with  the  Vermont  Department  of  Taxes.      Improper Certificate/Lack of Certificate
Please  note  that  many  nonprofit  organizations,  such  as    Sales of tangible personal property subject to tax which are 
civic, social, and fraternal organizations, are not 501(c)(3)s   not supported by properly executed exemption certificates 
and not all 501(c)(3)s projects qualify for exemption.  To       are taxable retail sales. The burden of proof that the tax 
qualify,  the  project  must  be  used  exclusively  for  public was not required to be collected is upon the seller.
purposes, and the project contract must be granted by an         Retention of Certificates by the Seller
exempt  organization.  Turnkey  projects  are  not  exempt,      Sellers must retain exemption certificates for at least three 
even if the ultimate owner may be an exempt organization.        years from the date of the last sale covered by the certificate 
Qualifying Manufacturing Facility                                to document why tax was not collected from the buyer.
Under 32 V.S.A. § 9741(39), Sales of building materials          Multiple Purchase Exemption Certificates 
within  any  three  consecutive  years  in  excess  of           If  the  buyer  presents  a  “Multiple  Purchase”  exemption 
$1,000,000.00 in purchase value used in the construction,        certificate to the seller, it may be used only when purchasing 
renovation,  or  expansion  of  facilities  which  are  used     tangible personal property for use on the qualified exempt 
exclusively, except for isolated or occasional uses, for the     project as noted on this exemption certificate.  For each 
manufacture of tangible personal property for sale.              purchase  covered  by  the  exemption  certificate,  the  sales 
Acceptance in “Good Faith”                                       slip or invoice must show the buyer’s name and address 
A  seller  who  accepts  an  exemption  certificate  in  “good   sufficient to link the purchase to the exemption certificate 
faith” is relieved of liability for collection or payment of     on file. 

Other types of exemption certificates that may be applicable are available on our website at: www.tax.vermont.gov.         
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 Instructions
                                                                                                               Page 1 of 1
                                                                                                               Rev. 11/19






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