Form 3372 "Michigan Sales and Use Tax Certificate of Exemption" - Michigan

What Is Form 3372?

This is a legal form that was released by the Michigan Department of Treasury - a government authority operating within Michigan. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on September 1, 2018;
  • The latest edition provided by the Michigan Department of Treasury;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form 3372 by clicking the link below or browse more documents and templates provided by the Michigan Department of Treasury.

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Download Form 3372 "Michigan Sales and Use Tax Certificate of Exemption" - Michigan

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Michigan Department of Treasury
3372 (Rev. 09-18)
Michigan Sales and Use Tax Certificate of Exemption
INSTRUCTIONS: DO NOT send to the Department of Treasury. Certificate must be retained in the seller’s records. This certificate is invalid
unless all four sections are completed by the purchaser.
SECTION 1: TYPE OF PURCHASE
A. One-Time Purchase
C. Blanket Certificate
Order or Invoice Number: _____________________
Expiration Date (maximum of four years):_________________
B. Blanket Certificate. Recurring Business Relationship
The purchaser hereby claims exemption on the purchase of tangible personal property and selected services made from the vendor listed below. This
certifies that this claim is based upon the purchaser’s proposed use of the items or services, OR the status of the purchaser.
Vendor’s Name and Address
SECTION 2: ITEMS COVERED BY THIS CERTIFICATE
Check one of the following:
1.
All items purchased.
2.
Limited to the following items: _________________________________________________________________________
SECTION 3: BASIS FOR EXEMPTION CLAIM
Check one of the following:
1.
For Lease. Enter Use Tax Registration Number:_______________________________
2.
For Resale at Retail. Enter Sales Tax License Number: _______________________
The following exemptions DO NOT require the purchaser to provide a number:
3.
Agricultural Production. Enter percentage: ______%
4.
Church, Government Entity, Nonprofit School, or Nonprofit Hospital (Circle type of organization).
5.
Contractor (must provide Michigan Sales and Use Tax Contractor Eligibility Statement (Form 3520)).
6.
For Resale at Wholesale.
7.
Industrial Processing. Enter percentage: ______%
8.
Nonprofit Internal Revenue Code Section 501(c)(3) or 501(c)(4) Exempt Organization.
9.
Nonprofit Organization with an authorized letter issued by the Michigan Department of Treasury prior to June 1994.
10.
Rolling Stock purchased by an Interstate Motor Carrier.
11.
Qualified Data Center
12.
Direct Pay - Authorized to pay use tax on qualified transactions directly to the State of Michigan under Account Number _________________.
13.
Other (explain):
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.
Business Name
Type of Business (see codes on page 2)
Business Address
City, State, ZIP Code
Business Telephone Number (include area code)
Name (Print or Type)
Signature and Title
Date Signed
Reset Form
Michigan Department of Treasury
3372 (Rev. 09-18)
Michigan Sales and Use Tax Certificate of Exemption
INSTRUCTIONS: DO NOT send to the Department of Treasury. Certificate must be retained in the seller’s records. This certificate is invalid
unless all four sections are completed by the purchaser.
SECTION 1: TYPE OF PURCHASE
A. One-Time Purchase
C. Blanket Certificate
Order or Invoice Number: _____________________
Expiration Date (maximum of four years):_________________
B. Blanket Certificate. Recurring Business Relationship
The purchaser hereby claims exemption on the purchase of tangible personal property and selected services made from the vendor listed below. This
certifies that this claim is based upon the purchaser’s proposed use of the items or services, OR the status of the purchaser.
Vendor’s Name and Address
SECTION 2: ITEMS COVERED BY THIS CERTIFICATE
Check one of the following:
1.
All items purchased.
2.
Limited to the following items: _________________________________________________________________________
SECTION 3: BASIS FOR EXEMPTION CLAIM
Check one of the following:
1.
For Lease. Enter Use Tax Registration Number:_______________________________
2.
For Resale at Retail. Enter Sales Tax License Number: _______________________
The following exemptions DO NOT require the purchaser to provide a number:
3.
Agricultural Production. Enter percentage: ______%
4.
Church, Government Entity, Nonprofit School, or Nonprofit Hospital (Circle type of organization).
5.
Contractor (must provide Michigan Sales and Use Tax Contractor Eligibility Statement (Form 3520)).
6.
For Resale at Wholesale.
7.
Industrial Processing. Enter percentage: ______%
8.
Nonprofit Internal Revenue Code Section 501(c)(3) or 501(c)(4) Exempt Organization.
9.
Nonprofit Organization with an authorized letter issued by the Michigan Department of Treasury prior to June 1994.
10.
Rolling Stock purchased by an Interstate Motor Carrier.
11.
Qualified Data Center
12.
Direct Pay - Authorized to pay use tax on qualified transactions directly to the State of Michigan under Account Number _________________.
13.
Other (explain):
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.
Business Name
Type of Business (see codes on page 2)
Business Address
City, State, ZIP Code
Business Telephone Number (include area code)
Name (Print or Type)
Signature and Title
Date Signed
3372, Page 2
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. It is the Purchaser’s
responsibility to ensure the eligibility of the exemption being claimed. All claims are subject to audit. Non-qualified transactions are
subject to tax, statutory penalty and interest.
Sellers are required to maintain records, paper or electronic, of completed exemption certificates 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 certificate. Other
documentation that sellers in the State of Michigan may accept are the Uniform Sales and Use Tax Certificate approved by the
Multistate Tax Commission, the Streamlined Sales and Use Tax Agreement Certificate of Exemption, the same information in another
format from the purchaser, or resale or exemption certificates 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 certificate.
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.
C) Choose “Blanket Certificate” 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
10
Utilities
02
Agricultural
11
Wholesale
03
Construction
12
Advertising, newspaper
04
Manufacturing
13
Non-Profit Hospital
05
Government
14
Non-Profit Educational
06
Rental or leasing
15
Non-Profit 501(c)(3) or 501(c)(4)
07
Retail
16
Qualified Data Center
08
Church
17
Other
09
Transportation
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.
THE COMPLETED CERTIFICATE MUST BE RETAINED IN YOUR RECORDS IN THE EVENT OF AN AUDIT.
DO NOT SEND THIS EXEMPTION CERTIFICATE TO THE DEPARTMENT OF TREASURY.
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