[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303371-105":53,"doc-detail-303371-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","vermont-sales-tax-exemption-certificate-form-s-3","Vermont Sales Tax Exemption Certificate - Form S-3","","Vermont Sales Tax Exemption Certificate Form S-3 is used for exempt purchases, including items bought for resale, purchases by qualifying 501(c)(3) organizations and certain 501(c)(5) agricultural groups, direct payment by federal or Vermont governmental units, purchases under a Direct Pay Permit, and qualifying purchases by volunteer fire departments, ambulance companies, and rescue squads. The certificate must be completed and presented to the seller, not filed with the Vermont Department of Taxes, and the seller’s “good faith” acceptance limits liability when conditions are satisfied.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/vermont-sales-tax-exemption-certificate-form-s-3/303371/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/vermont-sales-tax-exemption-certificate-form-s-3/303371.png","ImageObject",442,249,{"name":88,"@type":89},"Theodore","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-25","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Who should receive the Vermont sales tax exemption certificate, and when is it presented?","Question",{"text":108,"@type":109},"The buyer must file the exemption certificate with the seller (not with the Vermont Department of Taxes). The seller must obtain it either prior to or at the time of sale; if it is not available at sale time, the seller has 90 days to obtain a fully executed certificate accepted in good faith.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What types of purchases can qualify under this exemption certificate?",{"text":113,"@type":109},"Purchases can qualify when they are for resale of tangible personal property, made by qualifying 501(c)(3) organizations (and certain 501(c)(5) agricultural organizations when presenting agricultural fairs, field days, or festivals), made by a federal or Vermont governmental unit via direct payment, made using a Direct Pay Permit, or made by a volunteer fire department, ambulance company, or rescue squad.",{"name":115,"@type":106,"acceptedAnswer":116},"What does “good faith” mean for the seller’s acceptance of an exemption certificate?",{"text":117,"@type":109},"Good faith requires that the certificate contains no knowingly false or misleading statements, uses an exemption form issued by the Vermont Department of Taxes (or substantially identical language), is signed, dated, and complete with applicable fields filled in, and that the property is ordinarily used for the stated purpose or the exempt use is explained.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303371,1790223901,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":76,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},7971461740886,"https://ap-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2","| | Vermont Sales Tax Exemption Certificate\u003Cbr>for\u003Cbr>PURCHASES FOR RESALE, BY EXEMPT ORGANIZATIONS, AND\u003Cbr>BY DIRECT PAY PERMIT\u003Cbr>32 V.S.A. § 9701(5); § 9743(1)-(3); § 9745 | Form\u003Cbr>S-3 |\n| --- | --- | --- |\n\nTo be filed with the SELLER, not with the Vermont Department of Taxes.  \n􀁆 Single Purchase-Enter Purchase Price $    \n􀁆 Multiple Purchase (effective for subsequent purchases.)  \nBUYER  \n\n| Buyer's Name |  | Federal ID Number 45-6002491 |\n| --- | --- | --- |\n| Trading as |  | Telephone Number |\n| Address |  |  |\n| City | State | ZIP Code |\n| Buyer’s Primary Business\u003Cbr>Educational |  |  |\n\nSELLER  \n\n| Seller's Name |  |  |\n| --- | --- | --- |\n| Address |  |  |\n| City | State | ZIP Code |\n\nEXEMPTION CLAIMED  \n\n| DESCRIPTION. Description of purchased articles |\n| --- |\n|  |\n| BASIS FOR EXEMPTION\u003Cbr>􀁆 For resale/wholesale . . . . . . . . . . . . . . . . . Vermont Sales & Use Tax Account Number:  \u003Cbr>􀁆 Purchase by 501(c)(3) organization . . . . . . . . . . . . . . . . . . .Vermont Account Number:  450-456002491 F-01 \u003Cbr>􀁆 Direct payment by federal or Vermont governmental unit\u003Cbr>􀁆 Direct Pay Permit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Permit \\#:  \u003Cbr>􀁆 Purchases by 501(c)5 organization presenting fairs, field days, or festivals. . . . Events:  \u003Cbr>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Dates:  \u003Cbr>. . . . . . . . . . . . . . . . . . . . . . . . . . Vermont Sales & Use Tax Account Number:  \u003Cbr>􀁆 Purchase by volunteer fire department, ambulance company, rescue squad. (Registration is not required.) |\n\nSIGNATURE  \nI 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.  \n| Signature of Buyer or Authorized Agent | Title | Date |\n| --- | --- | --- |\n\nFormS-3  \nPage 1 of 3  \nThis form may be photocopied. Rev. 07/21  \nFORMS-3 Instructions  \nVermont Sales Tax Exemption Certificate for  \nPurchases for Resale, by Exempt Organizations, and by Direct Pay Permit  \nThis exemption certificate does not apply to contractors.  \n\n| General Information\u003Cbr>Please print in BLUE or BLACK ink only. |\n| --- |\n| This exemption certificate applies to the following:\u003Cbr>• Purchase(s) of tangible personal property for the purpose of resale\u003Cbr>• Purchase(s) by an organization which is designated as a 501(c)(3) by the Internal Revenue Service, or agricultural organizations qualified for exempt status under § 501(c)(5) when presenting agricultural fairs, field days, or festivals\u003Cbr>• Purchase(s) by a Federal or Vermont governmental unit (direct payment)\u003Cbr>• Purchase(s) using a Direct Pay Permit\u003Cbr>• Purchase(s) by a volunteer fire department, ambulance company, or rescue squad\u003Cbr>Please note: Civic, social, recreational, and business league organizations are not 501(c)(3) organizations, and therefore cannot make exempt purchases. |\n\nAccepting an Exemption Certificate in “Good Faith”  \nThe 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.  \nAn exemption certificate is received at the time of sale in good faith when all of the following conditions are met:  \n• The certificate contains no statemen","cbCaimBExaCzBnlk","https://ap.wps.com/l/cbCaimBExaCzBnlk","pdf",131481,"English","# General Information\n## Accepting an Exemption Certificate in “Good Faith”\n## Burden of Proof\n## Obtaining the Exemption Certificate\n## Retaining the Exemption Certificate\n## Multiple Purchase Exemption Certificates","[{\"question\":\"Who should receive the Vermont sales tax exemption certificate, and when is it presented?\",\"answer\":\"The buyer must file the exemption certificate with the seller (not with the Vermont Department of Taxes). The seller must obtain it either prior to or at the time of sale; if it is not available at sale time, the seller has 90 days to obtain a fully executed certificate accepted in good faith.\"},{\"question\":\"What types of purchases can qualify under this exemption certificate?\",\"answer\":\"Purchases can qualify when they are for resale of tangible personal property, made by qualifying 501(c)(3) organizations (and certain 501(c)(5) agricultural organizations when presenting agricultural fairs, field days, or festivals), made by a federal or Vermont governmental unit via direct payment, made using a Direct Pay Permit, or made by a volunteer fire department, ambulance company, or rescue squad.\"},{\"question\":\"What does “good faith” mean for the seller’s acceptance of an exemption certificate?\",\"answer\":\"Good faith requires that the certificate contains no knowingly false or misleading statements, uses an exemption form issued by the Vermont Department of Taxes (or substantially identical language), is signed, dated, and complete with applicable fields filled in, and that the property is ordinarily used for the stated purpose or the exempt use is explained.\"}]","Vermont Sales Tax Exemption Certificate - Form S-3 | PDF",1789802634]