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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):_________________ 

          B. Blanket Certificate. Recurring Business Relationship           

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.        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:           
4.        Agricultural Production. Enter percentage: ______% 
5.        Government Entity (U.S. or its instrumentalities, State of Michigan or its political subdivisions), Nonprofit School, Nonprofit Hospital, 
          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                                                                                                           Type of Business (see codes on page 2) 

Business Address                                                               City, State, ZIP Code 

Business Telephone Number (include area code)                                  Name (Print or Type) 

Signature                                                                      Title                                    Date Signed 

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 
2016-14 for more information. All claims are subject to audit. 

SECTION 1:         
A)     Choose “One-Time Purchase” and include the invoice number this certificate covers.         
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            Non-Profit Hospital           
05            Government                                     14            Non-Profit Educational           
06            Rental or leasing                              15            Non-Profit501(c)(3), 501(c)(4), or 501(c)(19)           
07            Retail                                         16            Other (enter code and write in business type) 
08            Church 
09            Transportation