Michigan Form 3372 — Sales and Use Tax Certificate of Exemption

Get the blank Form 3372 (PDF)  ·  Checked line by line against the official Michigan form, last verified September 16, 2026  ·  How we verify

What is Form 3372?

Michigan sales and use tax applies broadly to tangible personal property and many services, but a long list of purchases are exempt when the buyer is doing something the law recognizes — reselling the item, using it in manufacturing, farming, government operation, or qualifying nonprofit activity. Form 3372 is how the buyer documents that exemption for the seller at the point of sale.

The form is organized into four parts: the type of purchase (one-time or blanket), which items are covered, the specific basis for the exemption, and a certification signed by the purchaser under penalty of perjury.

Who Must File Michigan Form 3372?

Any buyer making a purchase that qualifies for a Michigan sales or use tax exemption completes Form 3372 and gives it to the seller — this includes retailers buying for resale, manufacturers buying materials for industrial processing, farmers buying for agricultural production, qualifying nonprofits and their vendors, government entities, contractors working on exempt projects, and interstate motor carriers buying rolling stock.

Sellers are the ones who keep the completed certificate on file — it is their documentation for why sales tax was not collected on that sale, in case of a future audit.

How to File Michigan Form 3372

• The buyer completes and signs it, then gives it directly to the seller at or before the time of purchase.
• Choose one-time or blanket. A one-time certificate references a specific invoice for a single purchase; a blanket certificate covers a recurring relationship with the same seller.
• The seller retains the form in its own records — it is not mailed to the Michigan Department of Treasury unless Treasury specifically requests it during an audit.
• The Multistate Tax Commission’s Uniform Sales and Use Tax Certificate or the Streamlined Sales and Use Tax Agreement Certificate can be used instead, as long as it contains the same required information.

When Is Michigan Form 3372 Due?

• No annual deadline. Form 3372 is completed whenever an exempt purchase is made, not on a yearly filing schedule.
• Blanket certificates expire after four years at the latest, and also expire early if more than 12 months pass without a transaction between the same buyer and seller — a new certificate is then needed.

Where to Send Michigan Form 3372

Form 3372 is given directly to the seller, not mailed to Treasury. The seller keeps it on file as proof the exempt sale was properly documented, producing it only if Treasury requests it during a later audit or review.

How to Complete Michigan Form 3372 Line by Line

Section 1 — Type of purchase. Check either a one-time purchase, referencing the specific invoice number, or a blanket certificate for a recurring business relationship (valid up to four years, provided transactions occur at least once every 12 months).

Section 2 — Items covered. Indicate whether the exemption applies to all items purchased from that seller, or is limited to specific items listed on the certificate.

Section 3 — Basis for exemption claim. Check the specific category that applies: resale at wholesale or retail, industrial processing, agricultural production, a 501(c)(3)/501(c)(4)/501(c)(19) nonprofit organization, a government entity, a nonprofit school or hospital, a church or house of religious worship, a contractor working on an exempt project, or rolling stock purchased by an interstate motor carrier. Some categories require additional detail, such as a license number or percentage of exempt use.

Section 4 — Certification. The purchaser’s business name, address, and signature, certifying under penalty of perjury that the information provided is true. A signature is required on paper certificates; electronic certificates may not require one depending on the platform used.

Common Mistakes to Avoid

• Sending the form to Treasury. It goes to the seller, not the Department of Treasury, unless specifically requested during an audit.
• Letting a blanket certificate lapse. If more than 12 months pass without a transaction, or four years pass regardless, a new certificate is needed.
• Checking a category the purchase doesn’t actually qualify for. An improperly claimed exemption makes the purchaser liable for the tax, penalty, and interest — and may require reimbursing the vendor.
• Leaving Section 2 vague when the exemption is meant to be limited to specific items rather than all purchases.
• Sellers failing to keep the certificate on file, leaving no documentation if Treasury later questions why tax wasn’t collected.

Frequently Asked Questions

Do I send Form 3372 to the Michigan Department of Treasury? No. Give it to the seller, who keeps it on file. Treasury only sees it if it specifically requests it during an audit.

How long is a blanket certificate valid? Up to four years, but it expires earlier if more than 12 months pass without a transaction between the same buyer and seller.

What happens if I claim an exemption I don’t qualify for? The purchaser becomes liable for the tax, plus penalty and accrued interest, and may have to reimburse the seller.

Can I use a different exemption certificate instead of Form 3372? Yes — the Multistate Tax Commission’s Uniform Sales and Use Tax Certificate or the Streamlined Sales and Use Tax Agreement Certificate are also accepted if they contain the same required information.

Does a nonprofit need anything besides checking the nonprofit box? Nonprofits generally need to be organized under the specific IRC sections listed (501(c)(3), 501(c)(4), or 501(c)(19)) and may need to provide supporting documentation to the seller.

Final Review Before Filing

• Section 1 correctly identifies a one-time purchase (with invoice number) or a blanket certificate.
• Section 2 correctly states whether the exemption covers all items or specific listed items.
• Section 3 checks the exemption category that genuinely applies, with any required license number or detail included.
• Section 4 is signed and dated by the purchaser.
• The completed certificate is given to the seller, not mailed to Treasury.
• A reminder is set to renew a blanket certificate before it lapses (12 months of inactivity, or four years).

General information from the official form and its instructions, not advice for your circumstances. See the full disclaimer.