Michigan Sales and Use Tax Certificate of Exemption - Instructions and Sections 1-4

Sep 19, 2026

Upload by Ben

Michigan Sales and Use Tax Certificate of Exemption includes purchaser instructions, a notice that the certificate must be retained in the seller’s records, and requirements that all four sections be completed for validity. It collects purchase type (one-time or blanket/recurring), vendor information, and items covered. It also defines the basis for the exemption claim, including resale, lease, specific entity or charitable status, and percentage-based agricultural/processing exemptions. The form ends with purchaser certification and signature details.

LanguageEnglish

CategoryForms

FormatPDF

Pages1

AccessFree to download

INSTRUCTIONS

SECTION 1: TYPE OF PURCHASE

SECTION 2: ITEMS COVERED BY THIS CERTIFICATE

SECTION 3: BASIS FOR EXEMPTION CLAIM

SECTION 4: CERTIFICATION

Michigan Department of Treasury 3372 (Rev. 03-16) Reset Form 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. 4. 5. 6. 7. 8. 9. 10. 11. 12. Agricultural Production. Enter percentage: % Church, Government Entity, Nonprofit School, or Nonprofit Hospital (Circle type of organization) . Contractor (must provide Michigan Sales and Use Tax Contractor Eligibility Statement (Form 3520)) . For Resale at Wholesale. Industrial Processing. Enter percentage: % Nonprofit Internal Revenue Code Section 501(c)(3) or 501(c)(4) Exempt Organization (must provide IRS authorized letter with this form) . Nonprofit Organization with an authorized letter issued by the Michigan Department of Treasury prior to June 1994 (must provide copy of letter with this form) . Rolling Stock purchased by an Interstate Motor Carrier. Qualified Data Center 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
THE OHIO STATE UNIVERSITY | | Type of Business (see codes on page 2)
05, 14 | | --- | --- | --- | | Business Address
901 WOODY HAYES DRIVE-SUITE 2020 | City, State, ZIP Code
COLUMBUS, OHIO 43210 | | | Business Telephone Number (include area code)
(614) 292-6220 | Name (Print or Type)
LAWRENCE VIGIL | | | Signature and Title
SR. TAX MANAGER | Date Signed
01/05/18 | |

FAQs

Who must retain this exemption certificate and where should it be sent?

The certificate must not be sent to the Michigan Department of Treasury. It must be retained in the seller’s records.

When is the exemption certificate considered invalid?

The certificate is invalid unless all four sections are completed by the purchaser.

What information is required to claim an exemption?

The purchaser must select the purchase type in Section 1, specify the items covered in Section 2, choose the basis for the exemption in Section 3 (and provide required registration/license details when applicable), and complete the certification and signature in Section 4.

Sep 19, 2026

Upload by Ben