Vermont Sales Tax Exemption Certificate
                                                                                  for
                                                                                                                                       Form
                                            PURCHASES FOR RESALE AND BY EXEMPT ORGANIZATIONS                                           S-3
                                                                              32 V.S.A. § 9701(5); § 9743(1)-(3)

                                                      To be filed with the SELLER, not with the VT Department of Taxes.

                                                       Single Purchase - Enter Purchase Price $ __________________
                                                       Multiple Purchase (effective for subsequent purchases.)

                                  Buyer’s                                                                            Federal ID 
                                  Name                                                                               Number

                                  Trading as

                 BUYER            Address 

                                  City                                                                               State      Zip
                                  Buyer’s Primary 
                                  Business

                                  Seller’s
                                  Name 

                                  Address 
                 SELLER

                                  City                                                                               State      Zip

                                  Description
                                       Description of purchased articles: ____________________________________________________ 
                                       _______________________________________________________________________________ 
                                       _______________________________________________________________________________

                                  Basis for Exemption
                                        For resale/wholesale.  Vermont Sales & Use Tax Account Number: ______________________

                                        Purchase by 501(c)(3) organization which is religious, educational, or scientific.
                                            Vermont Account Number: ______________________________________________________
                 EXEMPTION CLAIMED
                                        Direct payment by Federal or Vermont governmental unit

                                        Purchase by volunteer fire department, ambulance company, rescue squad (Registration is not                                                       
                                            required.)

                                       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

This form may be photocopied.                                                                                                          Form S-3
                                                                                                                                       Rev. 09/13

           Instructions for Use of the Resale Certificate of Exemption (Form S-3)
                    (This exemption certificate does not apply to contractors)

This exemption certificate applies to the following:
                                                                  This  exemption  certificate  is  not 
•   Purchase(s) of tangible personal property  for the purpose    for  use  by  contractors. Materials 
    of resale                                                     purchased for use in construction  do 
• Purchase(s)  by  an  organization    which  is  religious,      not  qualify  as  purchases  for  resale. 
    educational, or scientific and is designated as a 501(c)(3)   Contractors  are  required  to  pay  sales 
    by the Internal Revenue Service                               tax on tangible personal property 
• Purchase(s) by a Federal or Vermont governmental unit           incorporated into real estate.
    (direct payment)
• 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.
Acceptance in “Good Faith”
A seller who accepts an exemption certificate in “good faith” is relieved of liability for collection or payment of 
the Vermont Sales and Use Tax otherwise due on tangible personal property covered by the certificate. Good faith 
depends upon a consideration of all the conditions surrounding the transaction. To receive an exemption in good 
faith, a seller is presumed to be familiar with the law and the regulations pertinent to the business in which the 
seller deals. In order for good faith to be established, all of the following conditions must be met:
a.  The buyer must present the certificate prior to or at the time of the purchase of the property.
b. The certificate must contain no statement or entry which the seller knows, or has reason to know, is false or
    misleading.
c. The  certificate  is  on  an  exemption  form  issued  by  the  Vermont  Department  of  Taxes  or  a  form  with
    substantially identical language.
d. The certificate must be dated and complete and in accordance with published instructions.
e. The Vermont Sales and Use Tax account number is provided on the certificate where applicable
f. The property to be purchased is of a type ordinarily used by the buyer for the purpose described on the
    certificate.
Improper Certificate/Lack of Certificate
Sales of tangible personal property subject to tax which are not supported by properly executed exemption
certificates are taxable retail sales. The burden of proof that the tax was not required to be collected is upon 
the seller.
Retention of Certificates by the Seller
Sellers must retain exemption certificates for at least three years from the date of the last sale covered by the 
certificate to document why 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.  F or 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: http://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, option #3.