Resale certificates by state

Michigan resale certificate

The official form, whether Michigan takes the multistate certificates, and what buyers and sellers need to do to keep a resale purchase tax-free.

Official sources checked September 26, 2026

Quick answer

Official form: Michigan Sales and Use Tax Certificate of Exemption (Form 3372) · Get the form (opens in a new tab); Issued by the Michigan Department of Treasury.
Expires?: Yes; Three options: a one-time purchase tied to an invoice; a blanket certificate for a recurring relationship (no more than 12 months between sales), which never needs renewal while the relationship continues; or a blanket certificate with an expiration date of up to four years. Blankets default to four years unless a shorter period is stated (MCL 205.68(7); RAB 2024-11).
Accepts the SST certificate?: Yes; Streamlined Sales Tax full member state.
Accepts the MTC certificate?: Yes
Out-of-state buyers can use it?: Yes; For a resale-at-retail claim, the seller needs the buyer's sales tax license number only if the buyer has one (MCL 205.68(1); RAB 2024-11). Wholesalers check 'Resale at Wholesale', which requires no number. Treasury also accepts the required information in other formats, such as a signed letter on the buyer's letterhead.
Buyer must be registered in Michigan?: No; No Michigan license is required to claim resale, but a buyer that holds a sales tax license must give its number on a resale-at-retail claim. Michigan does not issue sales tax licenses to wholesalers.

How to fill out and accept the certificate

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.
Section 2: check 'All items purchased', or limit the certificate to listed items.
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).
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.

When a seller is protected

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.

Seller record-keeping

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.

Common mistakes

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.

Multistate certificates in Michigan

SST Certificate of Exemption

Yes

Michigan is a Streamlined Sales Tax full member state, so sellers can accept the SST Certificate of Exemption for resale. For resale where registration is not required in Michigan, enter 'Not Required'.

Official SST form (opens in a new tab)

MTC Uniform Resale Certificate

Yes

MTC note: Blanket certificates last four years unless a shorter period is stated; a seller holding a properly completed certificate is generally protected except in limited cases such as seller fraud.

Official MTC form (opens in a new tab)

Michigan resale certificate FAQ

What form is used for a resale certificate in Michigan?

Michigan's resale certificate is the Michigan Sales and Use Tax Certificate of Exemption (Form 3372), published by the Michigan Department of Treasury. Download it from the Michigan Department of Treasury website; sellers keep the completed certificate rather than sending it to the state.

Does Michigan accept multistate resale certificates?

Michigan is a Streamlined Sales Tax full member state, so sellers can accept the SST Certificate of Exemption for resale. For resale where registration is not required in Michigan, enter 'Not Required'. Michigan is on the Multistate Tax Commission's list of states that accept its Uniform Sales & Use Tax Resale Certificate. MTC note: Blanket certificates last four years unless a shorter period is stated; a seller holding a properly completed certificate is generally protected except in limited cases such as seller fraud.

Do Michigan resale certificates expire?

Three options: a one-time purchase tied to an invoice; a blanket certificate for a recurring relationship (no more than 12 months between sales), which never needs renewal while the relationship continues; or a blanket certificate with an expiration date of up to four years. Blankets default to four years unless a shorter period is stated (MCL 205.68(7); RAB 2024-11).

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

For a resale-at-retail claim, the seller needs the buyer's sales tax license number only if the buyer has one (MCL 205.68(1); RAB 2024-11). Wholesalers check 'Resale at Wholesale', which requires no number. Treasury also accepts the required information in other formats, such as a signed letter on the buyer's letterhead.

Resale certificates in other states

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