Michigan Sales and Use Tax Certificate

This exemption claim should be completed by the purchaser, provided to the seller, and is not valid unless the information in all four sections is complete. Do not send a copy to Treasury unless one is requested.

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SECTION 1: TYPE OF PURCHASE Check one of the following:

The purchaser completing this form hereby claims exemption from tax on the purchase of tangible personal property or services purchased from the seller named below. This claim is based upon: the purchaser’s proposed use of the property or services; OR the purchaser’s exempt status. 

SECTION 2: ITEMS COVERED BY THIS CERTIFICATE

SECTION 3: BASIS FOR EXEMPTION CLAIM


Fill one of the following:

The following exemptions DO NOT require the purchaser to provide a number:

SECTION 4: CERTIFICATION


I declare, under penalty of perjury, that the information on this certificate is true, that I have consulted the statutes, administrative rules and other sources of law applicable to my exemption, and that I have exercised reasonable care in assuring that my claim of exemption is valid under Michigan law. In the event this claim is disallowed, I accept full responsibility for the payment of tax, penalty and any accrued interest, including, if necessary, reimbursement to the vendor for tax and accrued interest.

Instructions for completing Michigan Sales and Use Tax Certificate of Exemption (Form 3372)

Purchasers may use this form to claim exemption from Michigan sales and use tax on qualified transactions. All fields must be

completed; however, if provided to the purchaser in electronic format, a signature is not required. All claims are subject to audit. The

purchaser must ensure eligibility of the exemption claimed; a purchaser who improperly claims an exemption is liable for tax, penalty, and interest, with limited exceptions.


Sellers: Michigan does not issue “tax exempt numbers” and a seller is not permitted to rely on a number in lieu of a valid exemption

claim. Sellers are required to maintain proper records of exempt sales, including exemption forms or the same information in another format. Records may be kept electronically. If the exemption certificate is received in electronic format, a signature is not required. A seller who does not comply with these requirements may be liable for tax, penalty, and interest. See Revenue Administrative Bulletin 2016-14 for more information. All claims are subject to audit.


SECTION 1:

A) Choose “One-Time Purchase” and include the invoice number this certificate covers.

B) Choose “Blanket Certificate” if there is a “recurring business relationship.” This exists when a period of not more than 12 months

elapses between sales transactions between the seller and purchaser. Parties do not need to renew this blanket exemption claim as

long as the recurring business relationship exists.

C) Choose “Blanket Certificate” and enter the expiration date (maximum four years) when there may be a period of more than 12

months between sales transactions. This option is best when purchaser and seller anticipate more than one exempt transaction

before the expiration date but do not have or may not maintain a recurring business relationship.


SECTION 2:

Place a check in the box for “All items purchased” or choose “Limited to” and list the items that are covered by the exemption claim.


SECTION 3:

Check the box that applies and, if applicable, provide the required information. The exemptions listed are the most common. If the

exemption you are claiming is not listed, check “Other” and enter the qualifying exemption.


SECTION 4:

Purchaser must complete Section 4. A signature is only required if a paper form is used; in that case, the purchaser should sign and

provide their title (for example, Purchasing Manager, President, Owner). For Type of Business, enter the number from the following

list that best describes the purchaser’s business.

01 Accommodations

02 Agricultural

03 Construction

04 Manufacturing

05 Government

06 Rental or leasing

07 Retail

08 Church

09 Transportation

10 Utilities

11 Wholesale

12 Advertising, newspaper

13 Non-Profit Hospital

14 Non-Profit Educational

15 Non-Profit501(c)(3), 501(c)(4), or 501(c)(19)

16 Other (enter code and write in business type)