s-3c

This document is a Vermont Sales Tax Exemption Certificate for Contractors. It provides information on when contractors can claim sales tax exemptions on building materials for certain projects. Contractors can claim exemptions when working on projects for qualifying organizations like the federal government, state of Vermont, or 501(c)(3) non-profits. Exemptions also apply to projects that qualify as manufacturing facilities or downtown redevelopment facilities over certain spending thresholds. The form requires contractors to provide details of the project and organization to verify the exemption applies. Sellers must retain completed forms to prove any non-collected sales tax was lawful.