Michigan Resale Certificate
Rules, Form & Expiration

Accepted form: Form 3372 (Michigan Sales and Use Tax Certificate of Exemption) or any certificate with the required elements. Agency: Michigan Department of Treasury.

What a Michigan resale certificate has to say, who can sign one, how long it lasts, and how to produce a signed copy for every vendor in minutes.

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Michigan resale certificate rules

Certificate form: Form 3372; The Michigan Department of Treasury publishes Form 3372, the Michigan Sales and Use Tax Certificate of Exemption, but any certificate with the required elements is accepted. Our generator fills in the Michigan form for you.
Issued by: The buyer; The buyer fills in and signs the certificate and gives it to each supplier, who keeps it on file.
Registration number: Michigan sales tax license number; It appears on the buyer's Michigan sales tax license.
MTC uniform certificate: Accepted; The Multistate Tax Commission uniform certificate can be used for purchases here.
Streamlined (SST) certificate: Accepted; Sellers here may accept the Streamlined Sales Tax exemption certificate.
Out-of-state buyers: Home-state permit accepted; A reseller registered in another state can generally use that registration number.
Blanket certificates: Allowed; One certificate can cover an ongoing series of purchases from the same vendor.
Expiration: Up to 4 years; A blanket certificate remains in effect for four years unless the parties agree in writing on a shorter period. If the seller and purchaser have a recurring business relationship (no more than 12 months between sales), it never needs to be renewed or updated. Form 3372 offers both options: a recurring-relationship blanket, or a blanket with an expiration date of up to four years.

Michigan rules in plain English

In Michigan, buyers use Form 3372, Michigan Sales and Use Tax Certificate of Exemption, from the Michigan Department of Treasury. The current version is Rev. 02-25. Treasury also accepts the MTC uniform certificate, the Streamlined Sales Tax certificate, or a signed letter with the same information. On Form 3372, choose a one-time purchase or a blanket certificate. Enter the seller's name and address. Check whether the claim covers all items or only listed items. Check 'For Resale at Retail' and enter your Michigan sales tax license number, or 'For Resale at Wholesale.' Out-of-state buyers without a Michigan license may still claim resale. The purchaser completes Section 4 and signs if the form is on paper. A blanket certificate lasts four years, or less if you agree. It never needs renewing while you buy from the seller at least once every 12 months. Michigan does not issue tax-exempt numbers, so the seller needs the completed form. A seller with a completed certificate is generally protected. If you claim an exemption you do not qualify for, you owe the tax, penalty and interest. Do not send the form to Treasury unless asked.

Sources: Michigan resale certificate guidance · Form 3372

More Michigan facts

Michigan does not issue tax exemption numbers; a seller may not rely on a number in place of a valid exemption claim. For a resale claim, the seller does record the buyer's sales tax license number if it has one. Source
Sellers must keep exemption records for at least four years from when the tax was due, as completed certificates or the same data in another format such as a spreadsheet. Source
A signature is required only on a paper certificate; electronic certificates need none. Source
Sales of alcohol to liquor licensees for resale (including micro brewers since 2024 PA 61 and 63) are documented by recording the purchaser's Michigan Liquor Control Commission license number. Source
A lessor that elects to pay use tax on rental receipts must give the seller its sales tax license or use tax registration number; contractors claiming an exemption attach Form 3520. Source

What a Michigan resale certificate must include

The buyer's legal name, business address, and Michigan sales tax license number, or a home-state registration number where allowed.
The seller's name and address.
A description of the property being purchased for resale, or for a blanket certificate a general description such as "All tangible personal property for resale".
A statement that the items will be resold in the ordinary course of business, signed and dated by the buyer.

Using your Michigan certificate

Confirm the purchase is genuinely for resale. Using a certificate for supplies or equipment you consume is the most common audit finding.
Give the vendor the signed certificate before or at the time of the sale; a certificate produced after the fact is often rejected.
Issue one blanket certificate per vendor and keep a copy for your records.
Expiration: Up to 4 years. Reissue the certificate whenever your permit number, name, or address changes.

Unlimited signed Michigan resale certificates

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Michigan resale certificate FAQ

What form do I use for a Michigan resale certificate?

The Michigan Department of Treasury publishes Form 3372, the Michigan Sales and Use Tax Certificate of Exemption, but Michigan does not require it. Any certificate with the required elements is accepted. Our generator fills in the Michigan form for you. You get a signed PDF with your business, permit, and purchase details.

Does Michigan accept the MTC uniform resale certificate?

Yes. Michigan accepts the Multistate Tax Commission's Uniform Sales and Use Tax Certificate, which is convenient when you buy from vendors in several states. The Streamlined Sales Tax exemption certificate is accepted as well.

Can an out-of-state business use a resale certificate in Michigan?

Yes, with conditions. For a resale claim the seller must record the purchaser's sales tax license number only 'if the purchaser has a sales tax license'; an out-of-state reseller not licensed in Michigan can claim the resale exemption with its exemption certificate (e.g. MTC or SST form listing its home-state registration).

Can I give a vendor one blanket resale certificate in Michigan?

Yes. A blanket certificate in Michigan covers every qualifying purchase from that vendor going forward, typically described as "All tangible personal property for resale".

How long is a Michigan resale certificate valid?

A blanket certificate remains in effect for four years unless the parties agree in writing on a shorter period. If the seller and purchaser have a recurring business relationship (no more than 12 months between sales), it never needs to be renewed or updated. Form 3372 offers both options: a recurring-relationship blanket, or a blanket with an expiration date of up to four years.

What happens if I misuse a Michigan resale certificate?

A purchaser who improperly claims an exemption is liable for the tax, penalty, and interest, with limited exceptions. The certificate is signed under penalty of perjury.

When can a Michigan seller rely on a resale certificate?

A seller that obtains a properly completed certificate (or the required data elements) within 120 days after the sale is generally not liable for the tax even if the purchaser improperly claims an exemption; the purchaser is then liable. Relief does not apply in limited cases such as fraud by the seller. A seller missing a certificate may still obtain one or prove the sale was exempt by other means by the later of 120 days after Treasury's request or other listed audit dates. Sellers may not rely on a 'tax exempt number' in place of a valid claim.

Nearby states

This page summarizes Michigan resale certificate rules for general information and is not tax advice. Confirm current requirements with the Michigan Department of Treasury or your tax adviser. State rules last checked October 1, 2026.

Michigan Resale Certificate Rules, Form & Expiration