32 V.S.A. § 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. (