Vermont Sales Tax Exemption Certificate
                                                         for
                                                                                                                         Form
              MANUFACTURING, PUBLISHING, RESEARCH & DEVELOPMENT, 
                                                                                                                         S-3M
                                                 or PACKAGING
                                                32 V.S.A. § 9741(14), (15), (16), (24)

                         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                                                                               Vermont Registration Certificate Number

 Trading as                                                                                 Federal ID Number

 Address                                                                                    Telephone Number

 City                                                                           State       ZIP Code

 Buyer’s Primary Business

SELLER
 Seller's Name

 Address

 City                                                                           State       ZIP Code

EXEMPTION CLAIMED
 DESCRIPTION.  Description of purchased articles

 BASIS FOR EXEMPTION
        Property consumed in manufacturing tangible personal property for sale.
        Machinery and equipment used in or consumed as an integral or essential part of an integrated manufacturing production 
         operation.
        Packaging or shipping materials for use by a manufacturer or wholesale distributor.
        Property for use or consumption directly and exclusively in commercial, industrial, or agricultural research or 
         development.
        Protective glasses, gloves, and other materials used or consumed exclusively in the manufacturing of tangible personal 
         property for sale.

SIGNATURE
        I certify that, to the best of my knowledge and belief, the statements provided here are true and correct.

         Signature of Buyer or Authorized Agent             Title                                            Date

                                                                                                                         Form S-3M
                                                                                                                         Page 1 of 1
This form may be photocopied.
                                                                                                                         Rev. 09/22

                    FORM S-3M Instructions    

 Vermont Sales Tax Exemption Certificate for

 Manufacturing, Publishing, Research & Development, or Packaging

                    General Information 
 Please print in BLUE or BLACK ink only.

Tangible personal property is property which can be seen, touched, and measured.

The term “distributor” does not include retailers selling directly to the ultimate consumer.  Retail stores of all kinds 
 and restaurants are not included in the terms “manufacturer” or “distributor.”

Tangible personal property that becomes an ingredient or component part of, or is consumed or destroyed in 
 the manufacture of property for sale is exempt.  Further, machinery and equipment used in or 
 consumed as an integral or essential part of an integrated production operation by a manufacturing 
 plant is exempt.  Where manufacturing begins and ends is described in 32 V.S.A. § 9741(14).  Pre-
 manufacturing and post-manufacturing do not qualify for this exemption except for machinery used 
 for packaging and quality control – this machinery is exempt even if used after the manufacturing 
 process is complete.  Examples of activities not qualifying include procuring raw materials, storing 
 raw materials and finished goods, and administrative business operations.

Form S-3F should be used for purchases of fuel or electricity used directly or indirectly in manufacturing.

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-3M Instructions
                                                                                Page 1 of 2
                                                                                Rev. 09/22

Improper Certificate / Lack of Certificate
Sales transactions which are not supported by properly executed exemption certificates shall be 
deemed to be taxable retail sales.        The burden of proof that the tax was not required to be 
collected is upon the SELLER.

Retention of Certificates
Certificates must be retained by the seller for a period of not less than three (3) years from the date 
of the last sale covered by the certificate.

Additional Purchases by Same Buyer
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.

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