Form S-3C PDF Details

For use only in completion of qualified projects for exempt organizations.

One project: complete one exemption certificate for each project.

Qualifying projects: to qualify, the project must be used exclusively for public purposes, and the project contract must be granted by an exempt organization.

Turnkey: turnkey projects are not exempt, even if the ultimate owner may be an exempt organization.

Use tax: if the contractor buys materials or supplies exempt from tax but uses them later in a taxable project, the contractor must pay use tax on them.

Seller: the seller must obtain an exemption certificate from the buyer either prior to or at the time of the sale.

QuestionAnswer
Form NameForm S-3C
Form Length3 pages
Fillable?No
Fillable fields0
Avg. time to fill out9 min
EditionRev 09/22
Where to fileWith the seller, not with the Vermont Department of Taxes
Matches the agency's fileYes, checked October 3, 2026
Other namesS-3C, S3C, Form S-3C, Vermont S-3C, Vermont contractor exemption certificate, Sales Tax Exemption Certificate for Contractors
Official sourceForm S-3C (Rev 09/22), Vermont Department of Taxes