Vermont Sales Tax Exemptions #

Exemption Reason	Form	Issued By	XMPT Delivery
Resale, Exempt organization and Direct Pay Permit	S-3	Purchaser	Create
Agriculture	S-3A	Purchaser	Create
Contractors	S-3C	Purchaser	Create
Energy	S-3E	Purchaser
Fuel/Electricity	S-3F	Purchaser	Create
Manufacturing	S-3M	Purchaser	Create
Patient Dental Care	S-3T	Purchaser
Vehicles other than cars	S-3V	Purchaser
Forestry and Wood	S-3W	Purchaser

Multi-state forms available: #

Form	Issued By	XMPT Delivery	Revision
MTC Uniform Sales Tax Certificate	Purchaser	Create	October 14, 2022
SST Streamlined Sales Tax Certificate	Purchaser	Create	December 21, 2021

Notes: #

• Vermont uses several standard exemption forms, with specific certificates for different types of exemptions.

• Exemption certificates must be received by the seller at the time of sale in good faith, which requires:

  • The certificate contains no statement or entry the seller knows is false or misleading
  • The certificate is on an official Vermont Department of Taxes form
  • The certificate is signed, dated, and complete
  • The property purchased is of a type ordinarily used for the stated purpose

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

• If a seller fails to obtain a properly completed exemption certificate showing that a sale was exempt, the Vermont Department of Taxes will seek to collect tax from the seller.

• Manufacturing exemptions apply to machinery and equipment used directly and exclusively in manufacturing, as well as in research and development activities.

• The burden of proof is on the seller to demonstrate that an exemption certificate was taken in good faith.

• If a buyer presents a fraudulent exemption claim, the Department will seek to collect the tax from the buyer rather than the seller, provided the seller can prove the buyer's claim was false.