Form 3372 - Michigan Sales And Use Tax Certificate Of Exemption Page 2
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23372, Page 2
Instructions for Completing Form 3372, Michigan Sales and Use Tax
Certificate of Exemption
The purchaser shall complete all four sections of the exemption certificate to establish a valid exemption claim. A seller must
meet a “good faith” standard required by law. “Good faith” means that the seller received a completed and signed
Certificate of Exemption from the purchaser. Sellers must retain the exemption certificates for a period of four years.
Michigan does not issue “tax exemption numbers”. Sellers should not accept a number as evidence of exemption from
sales or use tax. A purchaser who claims exemption for “resale at retail” or “for lease” must provide the seller with an
exemption certificate and their sales tax license number or use tax registration number.
SECTION 1:
Place a check in the box that describes how you will use this certificate.
a)
Choose “One time purchase” and include the invoice number this certificate covers.
b)
Choose “Blanket” and enter the expiration date. The maximum is four years.
Print the vendor’s name and address in the area provided.
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:
Place a check in the box that applies and provide the additional information requested for that exemption. The exemptions
listed are the most common. If the exemption you are claiming is not listed use “Other” and enter the qualifying exemption.
SECTION 4:
Use the number that describes your business or explain any other business type not provided.
01
Accommodation
09
Transportation
02
Agricultural
10
Utilities
03
Construction
11
Wholesale
04
Manufacturing
12
Advertising, newspaper
05
Government
13
Hospital
06
Rental or leasing
14
Educational
07
Retail
15
501c3 or 501c4
08
Church
16
Other
Print the name of the business, address, city, state and zip code. Sign and provide your title (i.e. owner, president,
treasurer, etc.). Provide your printed name and date the certificate.
DO NOT SEND EXEMPTION CERTIFICATE TO THE DEPARTMENT OF TREASURY.
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