Structure
The Michigan Department of Treasury's Form 3372, also known as the Michigan Sales and Use Tax Certificate of Exemption, serves a vital role for businesses and organizations looking to navigate the complexities of sales and use tax exemptions. This form allows purchasers to claim exemption from tax on certain tangible personal property or services, provided the necessary information is accurately filled out. It consists of four main sections that guide users through the process. In the first section, individuals must specify the type of purchase, whether it’s a one-time transaction or a blanket certificate for ongoing business relationships. The second section focuses on the items covered by the exemption, allowing users to indicate if the exemption applies to all items or a limited selection. The third section requires the purchaser to identify the basis for the exemption claim, ranging from resale to specific nonprofit statuses. Lastly, the certification section affirms the truthfulness of the provided information, with a declaration under penalty of perjury. Understanding and correctly utilizing Form 3372 can significantly benefit eligible purchasers by ensuring compliance while maximizing potential tax savings.
Form Example
Michigan Department of Treasury 3372 (Rev.
Michigan Sales and Use Tax Certificate of Exemption
This exemption claim should be completed by the purchaser, provided to the seller, and is not valid unless the information in all four sections is complete. Do not send a copy to Treasury unless one is requested.
SECTION 1: TYPE OF PURCHASE Check one of the following:
A.
Order or Invoice Number: _____________________
B. Blanket Certificate. Recurring Business Relationship
C. Blanket Certificate
Expiration Date (maximum of four years):_________________
The purchaser completing this form hereby claims exemption from tax on the purchase of tangible personal property or services purchased from the seller named below. This claim is based upon: the purchaser’s proposed use of the property or services; OR the purchaser’s exempt status.
Seller’s Name and Address
SECTION 2: ITEMS COVERED BY THIS CERTIFICATE
Check one of the following:
1. |
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All items purchased. |
2. |
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Limited to the following items: _____________________________________________________________________________________ |
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SECTION 3: BASIS FOR EXEMPTION CLAIM
Check one of the following:
1.
2.
3.
For Lease. Purchaser will lease the property and elects to pay tax
based on rental receipts. Enter sales tax license or use tax registration number:_______________________________
For Resale at Retail. Enter Sales Tax License Number: _______________________
Direct Pay - Authorized to pay use tax on qualified transactions directly to Michigan Treasury under account number: ___________________
The following exemptions DO NOT require the purchaser to provide a number:
4. |
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Agricultural Production. Enter percentage: ______% |
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5. |
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Government Entity (U.S. or its instrumentalities, State of Michigan or its political subdivisions), Nonprofit School, Nonprofit Hospital, |
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Church or House of Religious Worship (circle type of organization) |
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6. |
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Contractor (provide Michigan Sales and Use Tax Contractor Eligibility Statement (Form 3520)). |
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7. |
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For Resale at Wholesale. |
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8. |
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Industrial Processing. Enter percentage: ______% |
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9. |
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Nonprofit Internal Revenue Code Section 501(c)(3), 501(c)(4), or 501(c)(19) Exempt Organization. |
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10. |
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Nonprofit Organization with an authorized letter issued by Michigan Department of Treasury prior to July 17, 1998 (sales tax) or |
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June 13, 1994 (use tax). |
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11. |
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Rolling Stock purchased by an Interstate Motor Carrier. |
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12. |
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Other (explain): |
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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 |
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Type of Business (see codes on page 2) |
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Business Address |
City, State, ZIP Code |
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Business Telephone Number (include area code) |
Name (Print or Type) |
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Signature |
Title |
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Date Signed |
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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. All fields must be completed; however, if provided to the purchaser in electronic format, a signature is not required. All claims are subject to audit. The purchaser must ensure eligibility of the exemption claimed; a purchaser who improperly claims an exemption is liable for tax, penalty, and interest, with limited exceptions.
Sellers: Michigan does not issue “tax exempt numbers” and a seller is not permitted to rely on a number in lieu of a valid exemption
claim. Sellers are required to maintain proper records of exempt sales, including exemption forms or the same information in another format. Records may be kept electronically. If the exemption certificate is received in electronic format, a signature is not required. A
seller who does not comply with these requirements may be liable for tax, penalty, and interest. See Revenue Administrative Bulletin
SECTION 1:
A)Choose
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. Parties do not need to renew this blanket exemption claim as long as the recurring business relationship exists.
C)Choose “Blanket Certificate” and enter the expiration date (maximum four years) when there may be a period of more than 12 months between sales transactions. This option is best when purchaser and seller anticipate more than one exempt transaction before the expiration date but do not have or may not maintain a recurring business relationship.
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:
Check the box that applies and, if applicable, provide the required information. The exemptions listed are the most common. If the exemption you are claiming is not listed, check “Other” and enter the qualifying exemption.
SECTION 4:
Purchaser must complete Section 4. A signature is only required if a paper form is used; in that case, the purchaser should sign and provide their title (for example, Purchasing Manager, President, Owner). For Type of Business, enter the number from the following list that best describes the purchaser’s business.
01 |
Accommodations |
10 |
Utilities |
02 |
Agricultural |
11 |
Wholesale |
03 |
Construction |
12 |
Advertising, newspaper |
04 |
Manufacturing |
13 |
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05 |
Government |
14 |
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06 |
Rental or leasing |
15 |
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07 |
Retail |
16 |
Other (enter code and write in business type) |
08 |
Church |
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09 |
Transportation |
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Document Specs
| Fact Name | Description |
|---|---|
| Form Purpose | The Michigan Department of Treasury 3372 form is used to claim exemption from sales and use tax for certain purchases in Michigan. |
| Completion Responsibility | The purchaser must complete this form and provide it to the seller. It is crucial that all sections are filled out completely for the exemption to be valid. |
| Types of Purchases | The form allows for either a one-time purchase or a blanket certificate for recurring transactions. A blanket certificate can be valid for up to four years. |
| Items Covered | Purchasers can claim exemption for all items or specify limited items covered by the certificate, ensuring clarity on what is exempt. |
| Basis for Exemption | Exemptions can be claimed based on various reasons, including resale, agricultural production, or nonprofit status, among others. |
| Certification Requirement | The purchaser must certify the truthfulness of the information provided, understanding that false claims can lead to tax liabilities. |
| Governing Laws | This form operates under Michigan sales and use tax laws, which require proper documentation for all exemption claims. |
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