Vermont: seller's permit & resale certificate
Sales tax · Agency: Vermont Department of Taxes
Permit
Vermont Business Tax Account and License to Collect Sales and Use Tax
Registration fee
Free
SST form
Accepted
MTC form
Limited
- Resale certificate
- Vermont Sales Tax Exemption Certificate for Purchases for Resale, by Exempt Organizations, and by Direct Pay Permit (S-3)Get the official form →
- How long it's valid
- Single purchase or 'Multiple Purchase' (effective for subsequent purchases; each invoice must link to the certificate on file). No expiration stated on Form S-3 (Rev. 07/21); seller must obtain it at or before the sale or within 90 days after, and retain it at least three years from the last sale covered. (MTC note for VT recommends updating blanket certificates at least every three years.)
- Seller's permit
- Vermont Business Tax Account and License to Collect Sales and Use Tax — Free. 'Registration is free.' 'There is no charge for a license.' One Business Tax Account per business, but each Vermont location must obtain its own license (register each location). License must be displayed where customers can see it. Register via myVTax.Register with Vermont Department of Taxes →
- Buyer registered in another state?
- No (except drop shipments) — the Department requires a valid VT Sales and Use Tax account number on every resale/wholesale exemption certificate except drop shipment sales; Getting Started page: to take the resale exemption 'you also must have a Vermont Sales and Use Tax account with the Department.'
- Multistate forms
- Department lists F0003 Streamlined Exemption Certificate alongside Form S-3 on its sales tax forms list. Good-faith acceptance requires a form issued by the Department 'or a form with substantially identical language', signed, dated and complete. Except for drop shipment sales, any resale/wholesale exemption certificate must contain a valid 8-digit VT Sales and Use Tax account number (no repeating or simple sequential numbers); a certificate with a false VT SUT number is not acceptable under 32 V.S.A. § 9745. VT is listed on the MTC Uniform Resale Certificate, but MTC note 30 says the reseller must be registered to collect Vermont sales tax and it covers goods only (not components of a service); not for contractors.
- Drop shipments
- The VT SUT account-number requirement does not apply to drop shipment sales (Department notice on false VT SUT account numbers); details of the alternate ID accepted were not stated on the page opened.
- Good to know
- Vermont is a full Streamlined Sales Tax member; 6% state rate plus local option taxes in some municipalities (local option filers must file electronically).
- Form S-3 does not apply to contractors; manufacturers use S-3M; meals for resale use Form M-3.
- Items bought for resale with an exemption certificate and later used by the business are subject to 6% use tax.
Official sources for Vermont (4)
- VT Dept. of Taxes — Getting Started with Sales and Use Tax
- VT Dept. of Taxes — Exemption Certificates (incl. notice on false VT SUT account numbers)
- Form S-3 Vermont Sales Tax Exemption Certificate (Rev. 07/21)
- VT Dept. of Taxes — Sales and Use Tax (forms list incl. F0003)
Checked 2026-10-12. Multistate forms: SST SSTGB Form F0003 · MTC uniform certificate