Michigan Sales Tax Exemptions #

Reason	Form	Issued By	XMPT Delivery
Resale	3372	Purchaser	Create
Industrial Processing	3372	Purchaser	Create
Nonprofit Organizations	3372	Purchaser	Create
Agricultural Production	3372	Purchaser	Create
Federal Government	3372	Purchaser	Create
State Government	3372	Purchaser	Create
Churches	3372	Purchaser	Create
Qualified Nonprofit Schools	3372	Purchaser	Create
Qualified Hospitals	3372	Purchaser	Create
Interstate Commerce	3372	Purchaser	Create

Multi-state forms available: #

Form	Issued By	XMPT Delivery	Revision
MTC Uniform Sales Tax Certificate	Purchaser	Create	October 14, 2022
SST Streamlined Sales Tax Certificate	Purchaser	Create	December 21, 2021

Notes: #

• Michigan uses a single multifunctional exemption certificate (Form 3372) for most exemption types, with the purchaser selecting the applicable exemption reason.

• For nonprofit organizations to qualify, they must have exempt status under IRC 501(c)(3) or 501(c)(4) and provide their IRS determination letter when requested.

• Industrial processing exemptions apply to property that is used in a manufacturing process to produce tangible personal property for ultimate sale.

• Agricultural production exemptions apply to property used in the production of agricultural products for sale.

• The certificate must be fully completed and signed by the purchaser to be valid.

• Purchasers must provide the exemption certificate to the seller at the time of purchase or no later than 120 days after the date of purchase.

• Sellers must maintain exemption certificates for at least four years after the date of the last exempt sale.

• Direct pay permit holders must provide their direct pay authorization letter along with Form 3372.

• For qualified nonprofit schools, the exemption only applies to items used in educational operations.

• Multiple purchases from the same seller can be covered by a "blanket certificate" that remains in effect for up to four years.