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The form requires completing four sections covering purchase type, items covered, statutory basis for the exemption, and purchaser certification under penalty of perjury. Purchasers must retain the certificate in seller records and ensure eligibility because non-qualified transactions remain subject to tax, penalties, and interest, and claims are subject to audit.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/michigan-sales-and-use-tax-certificate-of-exemption-instructions/302506/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/michigan-sales-and-use-tax-certificate-of-exemption-instructions/302506.png","ImageObject",442,249,{"name":88,"@type":89},"Mary Man","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-25","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Does the purchaser need to send the certificate to the Michigan Department of Treasury?","Question",{"text":108,"@type":109},"No. The certificate must be retained in the seller’s records, and it is invalid unless all four sections are completed by the purchaser.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What are the four sections that must be completed for the certificate to be valid?",{"text":113,"@type":109},"Section 1 covers the type of purchase, Section 2 lists items covered, Section 3 states the basis for the exemption claim, and Section 4 contains the purchaser’s certification and signature details.",{"name":115,"@type":106,"acceptedAnswer":116},"What happens if the exemption claim is disallowed?",{"text":117,"@type":109},"The purchaser accepts full responsibility for the payment of tax, penalty, and any accrued interest, including reimbursement to the vendor for tax and accrued interest if necessary.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},302506,1790079653,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},7421720224475,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","Michigan Department of Treasury 3372 (Rev. 03-16)  \nReset Form  \nMichigan Sales and Use Tax Certificate of Exemption  \nINSTRUCTIONS: 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.  \nSECTION 1: TYPE OF PURCHASE    \n  A. One-Time Purchase   C. Blanket Certificate  \nOrder or Invoice Number:   Expiration Date (maximum of four years):   \nB. Blanket Certificate. Recurring Business Relationship  \nThe 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.  \nVendor’s Name and Address  \nSECTION 2: ITEMS COVERED BY THIS CERTIFICATE  \nCheck one of the following:  \n1.   All items purchased.  \n2.   Limited to the following items:    \nSECTION 3: BASIS FOR EXEMPTION CLAIM  \nCheck one of the following:  \n1.   For Lease. Enter Use Tax Registration Number:   \n2.   For Resale at Retail. Enter Sales Tax License Number:    \nThe following exemptions DO NOT require the purchaser to provide a number:  \n3.  \n4.  \n5.  \n6.  \n7.  \n8.  \n9.  \n10.  \n11.  \n12.  \nAgricultural Production. Enter percentage:   %  \nChurch, Government Entity, Nonprofit School, or Nonprofit Hospital (Circle type of organization) .  \nContractor (must provide Michigan Sales and Use Tax Contractor Eligibility Statement (Form 3520)) .  \nFor Resale at Wholesale.  \nIndustrial Processing. Enter percentage:   %  \nNonprofit 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) .  \nRolling Stock purchased by an Interstate Motor Carrier.  \nQualified Data Center  \nOther (explain):    \nSECTION 4: CERTIFICATION  \nI 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.  \n\n| Business Name |  | Type of Business (see codes on page 2) |\n| --- | --- | --- |\n| Business Address | City, State, ZIP Code |  |\n| Business Telephone Number (include area code) | Name (Print or Type) |  |\n| Signature and Title | Date Signed |  |\n\nInstructions 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. 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.  \nSellers 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.  \nSECTION 1:  \nPlace a check in the box that describes how you will use this certificate.  \nA) Choose “One-Time Purcha","cbCaie8t2SkNy6G5","https://ap.wps.com/l/cbCaie8t2SkNy6G5","pdf",229396,"English","# Michigan Sales and Use Tax Certificate of Exemption (Form 3372)\n## Instructions and retention requirements\n## Section 1: Type of purchase\n## Section 2: Items covered by the certificate\n## Section 3: Basis for exemption claim\n## Section 4: Certification and signature","[{\"question\":\"Does the purchaser need to send the certificate to the Michigan Department of Treasury?\",\"answer\":\"No. The certificate must be retained in the seller’s records, and it is invalid unless all four sections are completed by the purchaser.\"},{\"question\":\"What are the four sections that must be completed for the certificate to be valid?\",\"answer\":\"Section 1 covers the type of purchase, Section 2 lists items covered, Section 3 states the basis for the exemption claim, and Section 4 contains the purchaser’s certification and signature details.\"},{\"question\":\"What happens if the exemption claim is disallowed?\",\"answer\":\"The purchaser accepts full responsibility for the payment of tax, penalty, and any accrued interest, including reimbursement to the vendor for tax and accrued interest if necessary.\"}]","Michigan Sales and Use Tax Certificate of Exemption - Instructions | PDF",1789793703]