Vermont: certificado de revenda

Como preencher e aceitar o certificado

1. The buyer checks Single Purchase (and enters the price) or Multiple Purchase, then fills in its name, trade name, federal ID number, phone, address, and primary business.
2. The buyer enters the seller's name and address and describes the items being purchased.
3. Under the basis for exemption, the buyer checks For resale/wholesale and enters its eight-digit Vermont sales and use tax account number.
4. The buyer signs, adds a title and date, and gives the form to the seller, who keeps it rather than filing it with the Department.

Quando o vendedor está protegido

When the seller accepts the certificate in good faith it is not liable for the tax. Good faith requires that the certificate have no entry the seller knows or should know is false, be on a Department form or one with substantially identical wording, be signed, dated, and fully completed, and cover property of a type ordinarily used for the stated purpose. The seller should get the certificate before or at the time of sale, but has 90 days after the sale to obtain a fully executed certificate.

Guarda de registros pelo vendedor

Sellers must keep exemption certificates for at least three years from the date of the last sale covered by the certificate.

Erros comuns

• Accepting a resale certificate with a missing or clearly invalid Vermont account number, such as 00000000 or 12345678.
• Trying to use Form S-3 as a contractor, since the form states it does not apply to contractors.
• Using a multiple purchase certificate for items that do not match the use stated on the certificate.

Certificados multiestaduais em Vermont

Perguntas frequentes sobre o certificado de revenda: Vermont