Reseller tax guide

Vermont resale certificate and sales tax for resellers

A summary of what the sources listed on this page say about Vermont: its permit and resale certificate, buying inventory for resale, and refunds of sales tax paid on inventory. General information only.

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Not tax advice. General information only: not tax, legal, or financial advice. Tax rates, forms, and rules change and vary by state, locality, and your situation. Confirm with the tax agency or a qualified tax professional before relying on it. Strooply is software from The Stroop LLC. It is not a certified public accounting firm, tax advisory service, enrolled agent or law firm, and nothing on this page creates a professional relationship with you. The full disclaimer and limits of liability are in the Terms of Service. By using this page, you agree to those terms. See something wrong? Report an error.

Last reviewed Oct 8, 2026

Every fact on this page comes from the sources listed below, as they read on the review date. Where a source did not say something, we leave it out. Sources can change after that date.

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At a glance

Vermont quick facts

What the sources listed below say. Rules change, and how they apply depends on the facts of each case.

State base sales tax rate: 6.00%^[7]
Resale certificate: Form S-3 (Vermont Sales Tax Exemption Certificate for Purchases for Resale, by Exempt Organizations, and by Direct Pay Permit)^[7]
Certificate expiry (as listed): No expiry listed in the source^[7]
Permit or registration: Vermont Business Tax Account and Sales Tax License^[2]
Cost of the permit: Free^[2]
Online application offered: Yes^[3]
Where to apply: State application page^[3]
Certificate form: State certificate form^[4]

Keep each purchase receipt linked to the items it covers. Get the app

Permit and certificate

What the state says about its permit and resale certificate

The state calls the registration associated with buying for resale and collecting tax a Vermont Business Tax Account and Sales Tax License.^[2] The state says the cost is: Free.^[2] The state says it offers an online application.^[3] State application page.^[3]

The resale certificate the state lists is Form S-3 (Vermont Sales Tax Exemption Certificate for Purchases for Resale, by Exempt Organizations, and by Direct Pay Permit). The source cited lists no expiry.^[7] The state's certificate form asks for a permit or registration number.^[4] State certificate form.^[4]

Sourcing

What the state says about buying inventory for resale

Multistate certificates

The state says it accepts the Streamlined Sales Tax exemption certificate.^{[1, 5]}
The state says it accepts the Multistate Tax Commission uniform certificate.^[6]

Out-of-state buyers

The Streamlined Governing Board says a buyer not registered in the state where it claims exemption provides a sales tax ID issued by any state, and Vermont lists the Streamlined certificate (F0003). The S-3 asks for a Vermont account number, and the MTC certificate's Vermont note says the reseller must be registered to collect Vermont sales tax.^{[1, 4, 5, 6]}

Other points the sources mention

The S-3 is filed with the seller, not with the Department. The instructions have sellers retain it for at least three years from the date of the last sale it covers.^[4]
The S-3 can be a single purchase or a multiple purchase certificate. The S-3 instructions say a multiple purchase certificate may be used only for the use it states, and that invoices must show the buyer's name and address.^[4]
The S-3 does not apply to contractors, and the MTC certificate's Vermont note says Vermont allows that certificate for goods only.^{[4, 6]}
The Department says the Vermont license is displayed at the place of business where customers can easily see it.^[2]

Refunds

What the state says about refunds of sales tax paid on inventory

Some states let a purchaser request a refund of sales tax paid on items bought for resale, and some direct the request to the seller. Whether and how that applies depends on the facts of each purchase. This section reports what the sources say for Vermont. According to the state's information, a purchaser who paid sales tax to a seller is pointed to the seller first. The state describes a purchaser filing directly only with a seller-signed assignment or waiver, or proof that the seller refused.^[8]

Who files, per the state: Seller first, per the state^[8]
Refund form named by the state: Form REF-620 (Application for Refund of Vermont Sales and Use Tax, Meals and Rooms Tax, or Local Option Tax)^[8]
How the state says to submit: Paper Form REF-620, sent to the Department of Taxes at the address on the form^[8]
Time limit the state describes: Generally 3 years^[8]

The Department says individuals use REF-620 when charged tax in error by a vendor and cannot get a refund from the vendor. It says a claim may be made within three years of the date the original return was due, or within three years of the purchase date for tax paid on items purchased by the claimant. The instructions describe an explanation attached to the claim, with copies of invoices and exemption certificates that may be enclosed.^[8]

Illustration

Illustration: the Vermont state base rate applied to an amount you enter

Example monthly spend before tax (dollars)

Enter an amount to see an illustration.

Illustration only. It applies the 6.00% state base rate to the amount entered, and assumes that amount is before tax. It leaves out local taxes, exemptions and every other rule, which can change the result. It is an estimate for illustration, not a tax calculation or a prediction of any amount owed, deductible or refundable.

Not tax advice. Last reviewed Oct 8, 2026. Confirm with the state agency or a qualified tax professional. Report an error

Keep each purchase receipt linked to the items it covers

Strooply is an app for eBay resellers that identifies items from photos, shows live comps and sold-price estimates, drafts eBay listings for your review, and tracks costs and profit.

Receipt scanning, on Pro and Team plans, links each purchase receipt to the items it covers, with the tax shown on the receipt. It can misread prices, dates or line items.

Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.

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FAQ

Common questions and what the sources say

How do I get a resale certificate in Vermont?

Vermont's form is the S-3, which the purchaser completes and gives to the seller. A Vermont business tax account and license are registered for on myVTax, and the S-3 asks for the purchaser's Vermont Sales & Use Tax Account Number when claiming the resale exemption.^{[3, 4]}

Does a Vermont resale certificate expire?

The S-3 instructions say sellers must retain the certificate for at least three years from the last sale it covers. The MTC certificate's Vermont note says there is no statutory requirement that blanket certificates be renewed at certain intervals, but advises updating them no less frequently than every three years.^{[4, 6]}

Do I need a license to sell taxable goods from Vermont?

The Department says a business that sells taxable tangible personal property in Vermont must charge, collect and remit sales tax, and must apply for a license to collect. It says Vermont businesses must register for a business tax account and license before collecting the tax.^[2]

Can I use my Vermont resale certificate in another state?

Vermont is a Streamlined Sales Tax member, and the Governing Board says the Streamlined certificate is accepted by all member states. Vermont is also listed on the multistate Uniform certificate, which says the buyer and seller must determine proper use under each state's law.^{[5, 6]}