Michigan Sales and Use Tax Certificate of Exemption - Section 1 - Type of Purchase

Sep 19, 2026

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Michigan Sales and Use Tax Certificate of Exemption 3372 (Rev. 01-21) provides a structured process for claiming sales/use tax exemption in Michigan. It instructs the purchaser to complete all four sections and submit the certificate to the seller, noting it is not valid if any section is incomplete. Section 1 collects the purchase type (one-time, blanket, or blanket certificate recurring relationship), includes order/invoice number and an expiration date up to four years, and requires identifying information for the exempt claim.

LanguageEnglish

CategoryForms

FormatPDF

Pages2

Reading Time1 min

AccessFree to download

SECTION 1: TYPE OF PURCHASE

One-Time Purchase

Blanket Certificate

Blanket Certificate - Recurring Business Relationship

Order or Invoice Number and Expiration Date

SECTION 2: ITEMS COVERED BY THIS CERTIFICATE

All items purchased

Limited to the following items

SECTION 3: BASIS FOR EXEMPTION CLAIM

For Lease

For Resale at Retail

Direct Pay

Exemptions that do not require a number

SECTION 4: CERTIFICATION

Michigan Department of Treasury 3372 (Rev. 01-21) 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. One-Time Purchase C. Blanket Certificate Order or Invoice Number: Expiration Date (maximum of four years): 06/30/2025 B. Blanket Certificate. Recurring Business Relationship SPS EIN 38-6003094 The purchaser completing this form hereby claims exemption from tax on the purchase of tangible personal property or services purchased from theseller 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. All items purchased. 2. Limited to the following items: SECTION 3: BASIS FOR EXEMPTION CLAIM Check one of the following: 1. 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: 2. For Resale at Retail. Enter Sales Tax License Number: 3. 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: 5. Government Entity (U.S. or its instrumentalities, State of Michigan or its political subdivisions), Nonprofit School, Nonprofit Hospital, 4. Agricultural Production. Enter percentage: % Church or House of Religious Worship (circle type of organization) 6. Contractor (provide Michigan Sales and Use Tax Contractor Eligibility Statement (Form 3520)) . 7. For Resale at Wholesale. 8. Industrial Processing. Enter percentage: % 9. Nonprofit Internal Revenue Code Section 501(c)(3), 501(c)(4), or 501(c)(19) Exempt Organization. 10. Nonprofit Organization with an authorized letter issued by Michigan Department of Treasury prior to July 17, 1998 (sales tax) or June 13, 1994 (use tax) . 11. Rolling Stock purchased by an Interstate Motor Carrier. 12. 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
SOUTHFIELD PUBLIC SCHOOLS | | | Type of Business (see codes on page 2) 14Non-Profit Education | | | --- | --- | --- | --- | --- | | Business Address
24661 LAHSER RD | | City, State, ZIP Code
SOUTHFIELD, MI 48033 | | | | Business Telephone Number (include area code)
248-746-8500 | | Name (Print or Type)
MARC INGRAM | | | | Signature | | Title
Chief Financial Officer | | Date Signed
03 / 15 / 2023 | Doc ID: ccc0384a3ac3cccc37f035ac266c3dc8fa5d1f3f SPS-Michigan Sales Tax Exemption Form 3.13.2023 SPS-Michigan Sa...orm 3.13.2023. pdf ccc0384a3ac3cccc37f035ac266c3dc8fa5d1f3f MM / DD / YYYY Signed 03 / 13 / 2023 13:42:45 UTC Sent for signature to Marc Ingram ([marc.ingram@southfieldk12.org](marc.ingram@southfieldk12.org)) from [jesse.sutton@southfieldk12.org](jesse.sutton@southfieldk12.org) IP: [216.11.148.100](216.11.148.100) 03 / 15 / 2023 18:45:16 UTC 03 / 15 / 2023 18:45:41 UTC 03 / 15 / 2023 18:45:41 UTC Viewed by Marc Ingram ([marc.ingram@southfieldk12.org](marc.ingram@southfieldk12.org)) IP: [216.11.148.100](216.11.148.100) Signed

FAQs

Who is required to complete the Michigan Sales and Use Tax Certificate of Exemption?

The purchaser must complete the form, provide it to the seller, and ensure all four sections are fully completed for the claim to be valid.

What information is requested in Section 1 (Type of Purchase)?

Section 1 asks the purchaser to check the purchase type (e.g., one-time purchase or blanket certificate) and to enter the order or invoice number and an expiration date (maximum of four years).

What does the certification in Section 4 require the purchaser to declare?

The purchaser declares under penalty of perjury that the information is true, that applicable laws were consulted, that reasonable care was used to verify the exemption claim, and that full tax responsibility is accepted if the claim is disallowed.

Sep 19, 2026

Upload by Ben