INSTRUCTIONS: VERMONT SALES TAX EXEMPTION CERTIFICATE FOR RESALE AND EXEMPT ORGANIZATIONS (Form S-3)
Vermont organizations which make a purchase for the purposes of resale as well as those exempt from sales tax should file a form S-3 with the seller to certify their status. This document can be found on the website of the state of Vermont. Do not file this document with the Vermont Department of Taxes.
Vermont Sales Tax Exemption Certificate For Resale And Exempt Organizations S-3 Step 1: At the top of the page, indicate with a check mark whether this certificate is for a single purchase or for multiple purchases and is to remain in effect for these. If a single purchase, enter the price.
Vermont Sales Tax Exemption Certificate For Resale And Exempt Organizations S-3 Step 2: In the section labeled "Buyer," provide the buyer's name, trade name, address, city state and zip code.
Vermont Sales Tax Exemption Certificate For Resale And Exempt Organizations S-3 Step 3: Give the federal identification number of the business.
Vermont Sales Tax Exemption Certificate For Resale And Exempt Organizations S-3 Step 4: Write a brief description of the buyer's primary business activity.
Vermont Sales Tax Exemption Certificate For Resale And Exempt Organizations S-3 Step 5: In the section labeled "Seller," provide the name and complete address of the seller.
Vermont Sales Tax Exemption Certificate For Resale And Exempt Organizations S-3 Step 6: In part A of the section labeled "Exemption Claimed," give a written description of the items purchased.
Vermont Sales Tax Exemption Certificate For Resale And Exempt Organizations S-3 Step 7: In part B, four reasons are listed that can be claimed as the basis for an exemption. Indicate with a check mark whether you are seeking an exemption for resale or wholesale. If so, give your Vermont account number.
Vermont Sales Tax Exemption Certificate For Resale And Exempt Organizations S-3 Step 8: The next listed reason applies if you are a 501(c)(3) organization. Give your Vermont account number.
Vermont Sales Tax Exemption Certificate For Resale And Exempt Organizations S-3 Step 9: The next listed reason applies if you are a federal or state government unit making payment directly.
Vermont Sales Tax Exemption Certificate For Resale And Exempt Organizations S-3 Step 10: The last listed reason applies if you are a volunteer fire department, ambulance company or rescue squad. Sign and date the form.
