Form 3372 - Michigan Sales And Use Tax Certifi Cate Of Exemption Page 2
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23372, Page 2
Instructions for completing Michigan Sales and Use Tax Certifi cate of Exemption
Purchasers may use this form to claim exemption from Michigan sales and use tax on qualifi ed transactions. It is the Purchaser’s
responsibility to ensure the eligibility of the exemption being claimed. All claims are subject to audit. Non-qualifi ed transactions are
subject to tax, statutory penalty and interest.
Sellers are required to maintain records, paper or electronic, of completed exemption certifi cates for a period of four years. Michigan
does not issue “tax exempt numbers” and a seller may not rely on a number for substitution of an exemption certifi cate. Other
documentation that sellers in the State of Michigan may accept are the Uniform Sales and Use Tax Certifi cate approved by the
Multistate Tax Commission, the Streamlined Sales and Use Tax Agreement Certifi cate of Exemption, the same information in another
format from the purchaser, or resale or exemption certifi cates or other written evidence of exemption authorized by another state or
country.
SECTION 1:
Place a check in the box that describes how you will use this certifi cate.
A) Choose “One-Time Purchase” and include the invoice number this certifi cate covers.
B) Choose “Blanket Certifi cate” 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.
C) Choose “Blanket Certifi cate” and enter the expiration date (maximum four years) when there is a period of more than 12 months
between sales transactions.
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
Accommodations
09
Transportation
02
Agricultural
10
Utilities
03
Construction
11
Wholesale
04
Manufacturing
12
Advertising, newspaper
05
Government
13
Non-Profi t Hospital
06
Rental or leasing
14
Non-Profi t Educational
07
Retail
15
Non-Profi t 501(c)(3) or 501(c)(4)
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 certifi cate.
DO NOT SEND THIS EXEMPTION CERTIFICATE TO THE DEPARTMENT OF TREASURY.
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Parent category: Financial