Michigan Sales And Use Tax Certificate Of Exemption (Page 4 of 4) in pdf

Sales and Use Tax Exemptions and Requirements

Page 4 of 5

In order to qualify for this exemption, the tangible personal property purchased must be used or consumed primarily in carrying

out the purposes of the institution or agency, as stated in the bylaws or articles of incorporation of the exempt entity.

Sales of tangible personal property to these organizations are exempt from tax provided:

1. Health, welfare, educational, cultural arts, charitable, or benevolent organizations previously certified as exempt,

must present the "exemption ruling letter," signed by the Administrator of the Sales, Use, and Withholding Taxes

Division of the Department, reissued after June 12, 1994 (sample copy attached);

2. Organizations not previously certified as exempt must:

1) Present a Certificate of Exemption, any exemption certificate contained in an Administrative Rule,

Uniform Sales and Use Tax Certificate approved by the Multistate Tax Commission, or purchase order

(where applicable), completed in accordance with Section 17 of the General Sales Tax Act, indicating

"For nonprofit organization exempt from Federal income tax under section 501(c)(3) or 501(c)(4) of the

IRC"; and

2) Include a copy of their Federal exemption letter. (A two-sided, one-page document could be utilized--

one side the Certificate of Exemption, and the other a reproduction of the page in the Federal ruling or

determination letter that states recognition of tax-exempt status.)

Please see Revenue Administrative Bulletin 1995-3 regarding non-profit organizations. [General Sales Tax Act MCL 205.54n[1];

MSA 7.525(14) and Use Tax Act MCL 205.94(aa); MSA 7.555(4)(y)]

For questions related to this Revenue Administrative Bulletin please call the Sales, Use and Withholding Taxes Division-

Technical Section at (517) 373-3190 or write to them at Treasury Building, Lansing, Michigan 48922.

MICHIGAN SALES AND USE TAX CERTIFICATE OF EXEMPTION

This certificate is invalid unless all four sections are completed by the purchaser.

Section 1: Check one of the following:

____One time purchase

____ Blanket certificate

The purchaser hereby claims exemption on the purchase of tangible personal property and selected services made under this

certificate from:

(Vendor's Name)_______________________________________________________________________

and certifies that this claim is based upon the purchaser's proposed use of the items or services, or the status of the purchaser:

Section 2: Items covered by this certificate:

____All items purchased

____Limited to the following items: __________________________

Section 3: Basis for exemption claim:

Resale

____At Retail - Sales Tax Registration Number: _________________________

____At Wholesale - No Number Required

____Agricultural Production: (Describe)____________________________

____Industrial Processing

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