What is a resale certificate called in Vermont?

Vermont calls it the Vermont Sales Tax Exemption Certificate for Purchases for Resale, by Exempt Organizations, and by Direct Pay Permit (Form S-3). The buyer fills in and signs the Vermont Sales Tax Exemption Certificate for Purchases for Resale, by Exempt Organizations, and by Direct Pay Permit and gives it to the seller.

Resale certificate · Vermont

How to Use the Vermont Sales Tax Exemption Certificate for Purchases for Resale, by Exempt Organizations, and by Direct Pay Permit

The short answer. The Vermont Sales Tax Exemption Certificate for Purchases for Resale, by Exempt Organizations, and by Direct Pay Permit (Form S-3) is for goods bought for resale. The buyer fills in and signs the certificate and gives it to the seller. Vermont publishes a form, but any document that carries the information the state requires is accepted.

Resale Certificates in Vermont at a Glance

What Vermont calls it	Vermont Sales Tax Exemption Certificate for Purchases for Resale, by Exempt Organizations, and by Direct Pay Permit (Form S-3)
How you get it	The buyer fills it in
Documents accepted	The state's form, or any document with the required information
Blank form	Download it from the state
Who may give one	Depends on the circumstances
MTC uniform certificate	Accepted, with conditions
Streamlined Sales Tax certificate	Accepted
How long it lasts	Depends on the circumstances
Blanket certificate	Allowed
What protects the seller	Accepting it in good faith
Seller keeps it for	At least 3 years
Law	Vermont statute and regulation, cited in the sources

Read from the government sources listed at the foot of this page, last checked September 29, 2026. See the sources.

Who May Give a Resale Certificate in Vermont

Whether a buyer must hold a Vermont sales and use tax account to buy for resale depends on the circumstances. You need a Vermont sales and use tax account number to issue a resale certificate in Vermont. The exception is a drop shipment, where your supplier ships straight to your customer: then your certificate or other proof that you are buying for resale is accepted even if you are not registered in Vermont.

The buyer fills in and signs the Vermont Sales Tax Exemption Certificate for Purchases for Resale, by Exempt Organizations, and by Direct Pay Permit and gives it to the seller.

Which Documents Are Accepted

Vermont publishes a form, but any document that carries the information the state requires is accepted.

The Multistate Tax Commission lists Vermont among the states that accept its uniform resale certificate, with conditions. The Commission's notes for Vermont say: only a buyer registered to collect Vermont sales tax may use it, and only to buy goods for resale (not component parts of a service). Contractors may not use it.

Vermont accepts the Streamlined Sales Tax Certificate of Exemption.

What the certificate must contain is set by Vermont law, cited in the sources.

How Long It Lasts

How long the Vermont Sales Tax Exemption Certificate for Purchases for Resale, by Exempt Organizations, and by Direct Pay Permit stays valid depends on the circumstances. Vermont sets no expiry date, and the Department will not require a seller to renew a blanket certificate while you keep buying from that seller at least once every 12 months. You must update it whenever its information changes, and the Multistate Tax Commission's Vermont note recommends updating blanket certificates at least every three years.

One blanket certificate may cover repeat purchases from the same seller.

For Sellers Who Accept One

Under Vermont's law, a seller that takes a resale certificate in good faith is relieved of liability for the tax on that sale. The seller must have the certificate at or before the sale, or obtain a fully completed one within 90 days after it, and accept it in good faith.

The state says a seller should keep the certificate at least 3 years. The period runs from the date of the last sale the certificate covers.

Worth Knowing in Vermont

A Vermont resale certificate must carry a valid eight-digit Vermont sales and use tax account number, and the Department treats a certificate with a number that fails its format checks as false. Form S-3 does not apply to contractors. On a multiple-purchase certificate, each sales slip or invoice must show your name and address so it can be linked to the certificate on file.

More for Vermont Businesses

Vermont's sales tax registration page
Sales tax nexus checker, to see where your sales may require you to register.
Vermont LLC guide, for forming and running an LLC in the state.
LLC guide for eBay sellers in Vermont, for selling through a marketplace.

Frequently Asked Questions

: Vermont calls it the Vermont Sales Tax Exemption Certificate for Purchases for Resale, by Exempt Organizations, and by Direct Pay Permit (Form S-3). The buyer fills in and signs the Vermont Sales Tax Exemption Certificate for Purchases for Resale, by Exempt Organizations, and by Direct Pay Permit and gives it to the seller.
: Whether a buyer must hold a Vermont sales and use tax account to buy for resale depends on the circumstances. You need a Vermont sales and use tax account number to issue a resale certificate in Vermont. The exception is a drop shipment, where your supplier ships straight to your customer: then your certificate or other proof that you are buying for resale is accepted even if you are not registered in Vermont.
: The Multistate Tax Commission lists Vermont among the states that accept its uniform resale certificate, with conditions. The Commission's notes for Vermont say: only a buyer registered to collect Vermont sales tax may use it, and only to buy goods for resale (not component parts of a service). Contractors may not use it. Vermont accepts the Streamlined Sales Tax Certificate of Exemption.
: How long the Vermont Sales Tax Exemption Certificate for Purchases for Resale, by Exempt Organizations, and by Direct Pay Permit stays valid depends on the circumstances. Vermont sets no expiry date, and the Department will not require a seller to renew a blanket certificate while you keep buying from that seller at least once every 12 months. You must update it whenever its information changes, and the Multistate Tax Commission's Vermont note recommends updating blanket certificates at least every three years. One blanket certificate may cover repeat purchases from the same seller.
: Under Vermont's law, a seller that takes a resale certificate in good faith is relieved of liability for the tax on that sale. The seller must have the certificate at or before the sale, or obtain a fully completed one within 90 days after it, and accept it in good faith. The state says a seller should keep the certificate at least 3 years. The period runs from the date of the last sale the certificate covers.

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state's tax agency, or the multistate bodies' published notes, say about the certificate a buyer gives a supplier when it buys goods for resale, with the sources this page cites. It cannot tell you whether your own purchase qualifies: that turns on what you buy, whether you resell it, and where you are registered, and a certificate given for a purchase that does not qualify can leave the buyer owing the tax. Confirm your own position with the tax agency named on this page before you give or accept one.

Sources

Each entry below is a document recorded in our verified Vermont sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so. Where we hold the citation but no stable public link, the citation is printed on its own rather than pointed at a guessed address.

legislature.vermont.gov/statutes/section/32/233/0974532 V.S.A. 9745, Certificate or affidavit of exemption; direct payment permit
tax.vermont.gov/sites/tax/files/documents/SU%20Regs%20Effective%201%201%2019.pdfVermont Sales and Use Tax Regulations (effective January 1, 2019), Reg. 1.9701(5)-3, 1.9709-4 and 1.9745-1
tax.vermont.gov/sites/tax/files/documents/S-3.pdfForm S-3, Vermont Sales Tax Exemption Certificate for Purchases for Resale, by Exempt Organizations, and by Direct Pay Permit (Rev. 07/21)
tax.vermont.gov/business-and-corp/nonprofit-and-exempt-organizations/exemption-certificatesVermont Department of Taxes, Exemption Certificates
tax.vermont.gov/content/form-f0003Vermont Department of Taxes, Form F0003, Streamlined Sales and Use Tax Agreement, Certificate of Exemption
mtc.gov/wp-content/uploads/2023/01/Unif-Resale-Cert-revised-10-14-22.pdfMTC Uniform Sales and Use Tax Resale Certificate, Multijurisdiction (revised 10/14/2022), note 30
streamlinedsalestax.org/docs/default-source/forms/exemption-certificateb926a7ab4a0d43e1ad4fe8eb19e79cbb.pdf?sfvrsn=857843d_5Streamlined Sales Tax Certificate of Exemption, SSTGB Form F0003 (rev. 12/21/2021)
streamlinedsalestax.org/Shared-Pages/State-DetailStreamlined Sales Tax Governing Board, State Detail (Full Member States; Associate Member States: Tennessee)
Law on resale certificates in Vermont: 32 V.S.A. 9745
Law on resale certificates in Vermont: Vermont Sales and Use Tax Reg. 1.9745-1
What the certificate must contain: 32 V.S.A. 9745(a); Reg. 1.9745-1(A)

More for Vermont LLCs

Start and set up

Taxes, money and growth

Stay compliant

Operate in other states

Compare structures

By owner type

By profession

Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.