Michigan: certificado de reventa

Cómo completar y aceptar el certificado

1. Section 1: choose One-Time Purchase (with the invoice number), Blanket for a recurring relationship, or Blanket with an expiration date of up to four years.
2. Section 2: check 'All items purchased', or limit the certificate to listed items.
3. Section 3: check box 2 'For Resale at Retail' and enter the Michigan sales tax license number, or box 7 'For Resale at Wholesale' (no number needed).
4. Section 4: enter the business name, address, phone, and business-type code, then print the name. On a paper form, sign with title and date. All four sections must be complete.

Cuándo está protegido un vendedor

A seller that obtains a properly completed certificate, or the required data elements, within 120 days after the sale is generally not liable even if the buyer's claim is improper (MCL 205.62(6)). Fraud by the seller is an exception. If the seller missed that window, it can still get a fully completed certificate, or prove the exemption by other means, by the latest of several audit dates. These include 120 days after a Treasury request and the date an assessment becomes final. A signature is required only on paper certificates.

Conservación de registros del vendedor

Keep the certificate, or the same data in another format such as a spreadsheet, for at least 4 years from the date tax was due on the transaction (MCL 205.68(1); RAB 2024-11). Electronic storage is allowed.

Errores comunes

• Relying on a 'tax exempt number' or FEIN alone. Treasury issues no exemption numbers, and a number alone does not substitute for a completed claim.
• Leaving a section blank. The form is invalid unless all four sections are complete.
• Leaving off the buyer's sales tax license number on a resale-at-retail claim when the buyer holds a license.

Certificados multiestatales en Michigan

Preguntas frecuentes sobre el certificado de reventa de Michigan