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.
Instructions for completing Michigan Sales and Use Tax Certificate of Exemption (Form 3372)
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.
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.
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 monthsbetween sales transactions.
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.
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.
Use the number that describes your business or explain any other business type not provided.
06 Rental or leasing
12 Advertising, newspaper
13 Non-Profit Hospital
14 Non-Profit Educational
15 Non-Profit 501(c)(3) or 501(c)(4)
16 Qualified Data Center
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.
Enter email address to receive a copy of the completed form
DO NOT SEND THIS EXEMPTION CERTIFICATE TO THE DEPARTMENT OF TREASURY.