Vermont Resale Certificate
Rules, Form & Expiration

Accepted form: Form S-3 (Vermont Sales Tax Exemption Certificate for Purchases for Resale, by Exempt Organizations, and by Direct Pay Permit). Agency: Vermont Department of Taxes.

What a Vermont resale certificate has to say, who can sign one, how long it lasts, and how to produce a signed copy for every vendor in minutes.

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Vermont resale certificate rules

Certificate form: Form S-3; Form S-3, the Vermont Sales Tax Exemption Certificate for Purchases for Resale, by Exempt Organizations, and by Direct Pay Permit, is published by the Vermont Department of Taxes. Our generator fills in the Vermont form for you.
Issued by: The buyer; The buyer fills in and signs the certificate and gives it to each supplier, who keeps it on file.
Registration number: Vermont Sales & Use Tax Account Number; It appears on the buyer's Vermont sales and use tax account (registration).
MTC uniform certificate: Accepted; The Multistate Tax Commission uniform certificate can be used for purchases here.
Streamlined (SST) certificate: Accepted; Sellers here may accept the Streamlined Sales Tax exemption certificate.
Out-of-state buyers: Home-state permit accepted; A reseller registered in another state can generally use that registration number.
Blanket certificates: Allowed; One certificate can cover an ongoing series of purchases from the same vendor.
Expiration: No fixed expiration; No fixed expiration. A blanket (multiple purchase) certificate stays valid while there is a recurring business relationship, meaning no more than 12 months between sales. The buyer must update the certificate when its information changes. The MTC note says blanket certificates should be updated at least every three years. Sellers keep certificates at least three years from the last sale covered.

Vermont rules in plain English

Vermont buyers use Form S-3, the Vermont Sales Tax Exemption Certificate, from the Vermont Department of Taxes. Check the box for resale/wholesale and enter your Vermont sales and use tax account number. Vermont expects resellers to be registered. Out-of-state buyers who are not required to register can use the Streamlined Sales Tax certificate with their home-state number, and drop shipments are allowed without Vermont registration. Describe the items you are buying. The buyer or an authorized agent signs and dates the form. Choose single purchase or multiple purchase. A multiple purchase certificate covers later orders while you buy at least once every 12 months. Update it when your information changes. Give the certificate to the seller, not to the Department. The seller keeps it for at least three years after the last sale it covers. The seller must take the certificate in good faith. Form S-3 cannot be used by contractors. If your claim is false, the Department collects the tax from you, with penalty and interest. Willfully filing a false certificate is a misdemeanor under 32 V.S.A. section 9814a, with a fine of up to $1,000, up to one year in prison, or both.

Sources: Vermont resale certificate guidance · Form S-3

More Vermont facts

Form S-3 does not apply to contractors. Vermont publishes separate certificates, such as S-3M for manufacturing and S-3F for agriculture. Source
Vermont allows the MTC certificate for resale of goods only, not for component parts of a service. Source
For purchases on a multiple purchase certificate, each sales slip or invoice must show the buyer's name and address so it can be linked to the certificate on file. Source
A drop shipper may claim the resale exemption based on its customer's certificate regardless of whether the customer is registered in Vermont. Source
Every person purchasing tangible personal property for resale is listed among those who must register for Vermont sales and use tax. Source

What a Vermont resale certificate must include

The buyer's legal name, business address, and Vermont Sales & Use Tax Account Number, or a home-state registration number where allowed.
The seller's name and address.
A description of the property being purchased for resale, or for a blanket certificate a general description such as "All tangible personal property for resale".
A statement that the items will be resold in the ordinary course of business, signed and dated by the buyer.

Using your Vermont certificate

Confirm the purchase is genuinely for resale. Using a certificate for supplies or equipment you consume is the most common audit finding.
Give the vendor the signed certificate before or at the time of the sale; a certificate produced after the fact is often rejected.
Issue one blanket certificate per vendor and keep a copy for your records.
Expiration: No fixed expiration. Reissue the certificate whenever your permit number, name, or address changes.

Unlimited signed Vermont resale certificates

Enter your business once, add each vendor, and download a signed Vermont certificate on the state form. One flat yearly price covers every state where you buy inventory.

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Vermont resale certificate FAQ

What form do I use for a Vermont resale certificate?

Vermont uses Form S-3, the Vermont Sales Tax Exemption Certificate for Purchases for Resale, by Exempt Organizations, and by Direct Pay Permit, published by the Vermont Department of Taxes. Our generator fills in the Vermont form for you. You get a signed PDF with your business, permit, and purchase details.

Does Vermont accept the MTC uniform resale certificate?

Yes. Vermont accepts the Multistate Tax Commission's Uniform Sales and Use Tax Certificate, which is convenient when you buy from vendors in several states. The Streamlined Sales Tax exemption certificate is accepted as well.

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

Limited. Form S-3 asks for a Vermont account number, Vermont regulations require persons buying for resale in Vermont to register (Reg. §1.9707-1), and the MTC note says the reseller must be registered in Vermont. A non-Vermont number is clearly accepted for drop shipments and on the SST certificate when the buyer is not required to register in Vermont.

Can I give a vendor one blanket resale certificate in Vermont?

Yes. A blanket certificate in Vermont covers every qualifying purchase from that vendor going forward, typically described as "All tangible personal property for resale".

How long is a Vermont resale certificate valid?

No fixed expiration. A blanket (multiple purchase) certificate stays valid while there is a recurring business relationship, meaning no more than 12 months between sales. The buyer must update the certificate when its information changes. The MTC note says blanket certificates should be updated at least every three years. Sellers keep certificates at least three years from the last sale covered.

What happens if I misuse a Vermont resale certificate?

If the buyer's exemption claim was false, the Department collects the tax from the buyer, plus penalty and interest. Willfully filing a false certificate or statement is a misdemeanor punishable by a fine of up to $1,000, up to one year in prison, or both.

When can a Vermont seller rely on a resale certificate?

A seller that accepts a certificate in good faith is not liable for the tax. Good faith at the time of sale requires a certificate with no entry the seller knows or should know is false, on a Department form or substantially identical language, signed, dated and complete, for property of a type ordinarily used for the stated purpose. The seller may obtain the certificate up to 90 days after the sale, or within 120 days after an audit request if taken in good faith. No relief for fraud or for soliciting false claims.

Nearby states

This page summarizes Vermont resale certificate rules for general information and is not tax advice. Confirm current requirements with the Vermont Department of Taxes or your tax adviser. State rules last checked October 1, 2026.

Vermont Resale Certificate Rules, Form & Expiration