Vermont § 9745 - Certificate or affidavit of exemption; direct payment permit

§ 9745. Certificate or affidavit of exemption; direct payment permit

• (a) Certificate or affidavit of exemption. The Commissioner may require that a vendor obtain an exemption certificate, which
  may be an electronic filing, with respect to the following sales: sales for resale,
  sales to organizations that are exempt under section 9743 of this title, and sales that qualify for a use-based exemption under section 9741 of this title. Acceptance of an exemption certificate containing such information as the Commissioner
  may prescribe shall satisfy the vendor’s burden under subsection 9813(a) of this title of proving that the transaction is not taxable. A vendor’s failure to possess an
  exemption certificate at the time of sale shall be presumptive evidence that the sale
  is taxable. (b) Direct payment permit. The Commissioner may, in his or her discretion, authorize a purchaser, who acquires
  tangible personal property or services under circumstances that make it impossible
  at the time of acquisition to determine the manner in which the tangible personal
  property or services will be used, to pay the tax directly to the Commissioner and
  waive the collection of the tax by the vendor through the issuance of a direct payment
  permit. Any contractor, subcontractor, or repairman who acquires tangible personal
  property consisting of materials and supplies for use by him or her in erecting structures
  for others or building on or otherwise improving, altering, or repairing real property
  of others, may apply for a direct payment permit to pay the tax directly to the Commissioner
  and waive the collection of the tax by the vendor. No such authority shall be granted
  or exercised except upon application to the Commissioner and the issuance by the Commissioner
  of a direct payment permit. If a direct payment permit is granted, its use shall be
  subject to conditions specified by the Commissioner and the payment of tax on all
  acquisitions pursuant to the permit shall be made directly to the Commissioner by
  the permit holder. (Added 1969, No. 144, § 1, eff. June 1, 1969; amended 2003, No. 68, § 59, eff. date, see note below; 2013, No. 174 (Adj. Sess.), § 43.)