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INSTRUCTIONS: MICHIGAN SALES AND USE TAX CERTIFICATE OF EXEMPTION (Form 3372)
In transactions in which a Michigan business sells products to an organization which is exempt from sales and use tax payments, the seller must complete a certificate of exemption and send it to the purchaser. The purchaser must maintain this certificate in their records for at least four years. The form can be found on the website of the Michigan government.
Michigan Sales And Use Tax Certificate Of Exemption 3372 Step 1: Section 1 concerns the type of purchase. If this is a one-time purchase, give the order or invoice number. If you are seeking a blanket certificate for multiple purchases, give the proposed expiration date. This cannot be greater than four years from the date of the completion of the form. Check the last listed box if this certificate is for a recurring business relationship with an indefinite end date.
Michigan Sales And Use Tax Certificate Of Exemption 3372 Step 2: Enter the name of the vendor and their address where indicated.
Michigan Sales And Use Tax Certificate Of Exemption 3372 Step 3: In section 2, indicate with a check mark whether this certificate is intended to cover all items involved in a transaction or only some of the items. If the latter, list which items.
Michigan Sales And Use Tax Certificate Of Exemption 3372 Step 4: In section 3, check the box next to the statement describing the exemption status of the purchaser. If the purchase is for resale at retail, give the purchaser's sales tax license number. If the purchase is for lease, enter the purchaser's use tax registration number.
Michigan Sales And Use Tax Certificate Of Exemption 3372 Step 5: The next two exemptions for which no number is required are purchase for resale at wholesale and purchases for agricultural production or industrial processing. Give the percentage of the purchase intended for this purpose.
Michigan Sales And Use Tax Certificate Of Exemption 3372 Step 6: The next line concerns purchases by churches, government entities and nonprofit schools and hospitals. Circle the type of organization. The next two lines list nonprofit organizations authorized by the IRS or the Michigan Department of Treasury. The authorization letter must be attached. The last lines concern rolling stocks purchased by an interstate motor carrier and all other types of purchase. If the latter, explain. Sign and date the form.
