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Resale certificates by state

Vermont resale certificate

The official form, whether Vermont takes the multistate certificates, and what buyers and sellers need to do to keep a resale purchase tax-free.

Official sources checked

Quick answer

Official form
Vermont Sales Tax Exemption Certificate for Purchases for Resale, by Exempt Organizations, and by Direct Pay Permit (Form S-3) · Get the form (opens in a new tab)
Issued by the Vermont Department of Taxes.
Expires?
No set expiry
Form S-3 can be marked for a single purchase or as a multiple purchase certificate that covers later purchases. For multiple purchase certificates, each invoice must show the buyer's name and address so it can be matched to the certificate on file.
Accepts the SST certificate?
Yes
Streamlined Sales Tax full member state.
Accepts the MTC certificate?
Yes, with limits
Out-of-state buyers can use it?
With limits
Except for drop shipment sales, a resale certificate must contain a valid eight-digit Vermont sales and use tax account number, so an out-of-state buyer generally needs a Vermont account to claim resale. Drop shipments are the stated exception to the Vermont number requirement.
Buyer must be registered in Vermont?
Yes
Businesses must register for a Vermont sales and use tax account and license before using any exemption certificate. A resale certificate showing a Vermont account number that is not eight digits, is one repeated digit, or is a simple ascending or descending run is treated as false.

How to fill out and accept the certificate

  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.

When a seller is protected

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.

Seller record-keeping

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

Common mistakes

  • 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.

Multistate certificates in Vermont

SST Certificate of Exemption

Yes

Vermont is a Streamlined Sales Tax full member state, so sellers can accept the SST Certificate of Exemption for resale.

Official SST form (opens in a new tab)

MTC Uniform Resale Certificate

With limits

MTC note: Buyer must be registered to collect Vermont sales tax; goods only (not components of a service), not for contractors; blanket certificates should be updated at least every three years.

Official MTC form (opens in a new tab)

Vermont resale certificate FAQ

What form is used for a resale certificate in Vermont?

Vermont's resale certificate is the Vermont Sales Tax Exemption Certificate for Purchases for Resale, by Exempt Organizations, and by Direct Pay Permit (Form S-3), published by the Vermont Department of Taxes. Download it from the Vermont Department of Taxes website; sellers keep the completed certificate rather than sending it to the state.

Does Vermont accept multistate resale certificates?

Vermont is a Streamlined Sales Tax full member state, so sellers can accept the SST Certificate of Exemption for resale. Vermont is on the Multistate Tax Commission's list of states that accept its Uniform Sales & Use Tax Resale Certificate, with a state-specific restriction. MTC note: Buyer must be registered to collect Vermont sales tax; goods only (not components of a service), not for contractors; blanket certificates should be updated at least every three years.

Do Vermont resale certificates expire?

Form S-3 can be marked for a single purchase or as a multiple purchase certificate that covers later purchases. For multiple purchase certificates, each invoice must show the buyer's name and address so it can be matched to the certificate on file.

Can an out-of-state business use a resale certificate in Vermont?

Except for drop shipment sales, a resale certificate must contain a valid eight-digit Vermont sales and use tax account number, so an out-of-state buyer generally needs a Vermont account to claim resale. Drop shipments are the stated exception to the Vermont number requirement.

Related reading

Sources

This page is general information, not tax or legal advice. Forms and rules change, so confirm with the Vermont Department of Taxes before you rely on a certificate.

Resale certificates in other states

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