What is a resale certificate called in Michigan?

Michigan calls it the Michigan Sales and Use Tax Certificate of Exemption (Form 3372). The buyer fills in and signs the Michigan Sales and Use Tax Certificate of Exemption and gives it to the seller.

Resale certificate · Michigan

How to Use the Michigan Sales and Use Tax Certificate of Exemption

The short answer. The Michigan Sales and Use Tax Certificate of Exemption (Form 3372) lets a business buy goods for resale without paying Michigan sales tax. The buyer fills in and signs the Michigan Sales and Use Tax Certificate of Exemption and gives it to the seller. Michigan publishes a form, but any document that carries the information the state requires is accepted.

Resale Certificates in Michigan at a Glance

What Michigan calls it	Michigan Sales and Use Tax Certificate of Exemption (Form 3372)
How you get it	The buyer fills it in
Documents accepted	The state's form, or any document with the required information
Blank form	Download it from the state
Who may give one	Depends on the circumstances
MTC uniform certificate	Accepted
Streamlined Sales Tax certificate	Accepted
How long it lasts	Depends on the circumstances
Blanket certificate	Allowed
What protects the seller	Obtaining a fully completed certificate
Seller keeps it for	At least 4 years
Law	Michigan law, cited in the sources

Read from the government sources listed at the foot of this page, last checked September 29, 2026. See the sources.

Who May Give a Resale Certificate in Michigan

Whether a buyer must hold a Michigan sales tax license to buy for resale depends on the circumstances. If you hold a Michigan sales tax license, a resale at retail claim must carry that license number. Michigan law also makes a seller liable for the tax when it knowingly sells for resale at retail to a buyer not licensed under Michigan's sales tax act (except in a qualifying drop shipment), so a buyer without a Michigan license should confirm with Michigan Treasury before claiming resale at retail. Form 3372 asks for no number when you buy for resale at wholesale.

The buyer fills in and signs the Michigan Sales and Use Tax Certificate of Exemption and gives it to the seller.

Which Documents Are Accepted

Michigan publishes a form, but any document that carries the information the state requires is accepted.

Michigan accepts the Multistate Tax Commission's Uniform Sales and Use Tax Resale Certificate.

Michigan accepts the Streamlined Sales Tax Certificate of Exemption.

What the certificate must contain is set by Michigan law, cited in the sources.

How Long It Lasts

How long the Michigan Sales and Use Tax Certificate of Exemption stays valid depends on the circumstances. A blanket certificate either shows an expiry date of up to four years, or covers a recurring business relationship and needs no renewal while no more than 12 months pass between sales.

One blanket certificate may cover repeat purchases from the same seller.

For Sellers Who Accept One

Under Michigan's law, a seller that obtains a fully completed certificate is relieved of liability for the tax on that sale. The seller is protected if it obtains the completed certificate, or the same information, within 120 days after the sale. The seller loses this protection if it fraudulently failed to collect the tax, solicited the buyer to claim the exemption improperly, or accepted an entity-based exemption for goods the buyer received at the seller's own location in a state whose exemption form clearly says that exemption is not available there.

The state says a seller should keep the certificate at least 4 years.

Worth Knowing in Michigan

Michigan does not issue tax exempt numbers, and a seller may not rely on a number in place of a completed exemption claim. A signature is required only when a paper certificate is used.

More for Michigan Businesses

Michigan's sales tax registration page
Sales tax nexus checker, to see where your sales may require you to register.
Michigan LLC guide, for forming and running an LLC in the state.
LLC guide for eBay sellers in Michigan, for selling through a marketplace.

Frequently Asked Questions

: Michigan calls it the Michigan Sales and Use Tax Certificate of Exemption (Form 3372). The buyer fills in and signs the Michigan Sales and Use Tax Certificate of Exemption and gives it to the seller.
: Whether a buyer must hold a Michigan sales tax license to buy for resale depends on the circumstances. If you hold a Michigan sales tax license, a resale at retail claim must carry that license number. Michigan law also makes a seller liable for the tax when it knowingly sells for resale at retail to a buyer not licensed under Michigan's sales tax act (except in a qualifying drop shipment), so a buyer without a Michigan license should confirm with Michigan Treasury before claiming resale at retail. Form 3372 asks for no number when you buy for resale at wholesale.
: Michigan accepts the Multistate Tax Commission's Uniform Sales and Use Tax Resale Certificate. Michigan accepts the Streamlined Sales Tax Certificate of Exemption.
: How long the Michigan Sales and Use Tax Certificate of Exemption stays valid depends on the circumstances. A blanket certificate either shows an expiry date of up to four years, or covers a recurring business relationship and needs no renewal while no more than 12 months pass between sales. One blanket certificate may cover repeat purchases from the same seller.
: Under Michigan's law, a seller that obtains a fully completed certificate is relieved of liability for the tax on that sale. The seller is protected if it obtains the completed certificate, or the same information, within 120 days after the sale. The seller loses this protection if it fraudulently failed to collect the tax, solicited the buyer to claim the exemption improperly, or accepted an entity-based exemption for goods the buyer received at the seller's own location in a state whose exemption form clearly says that exemption is not available there. The state says a seller should keep the certificate at least 4 years.

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state's tax agency, or the multistate bodies' published notes, say about the certificate a buyer gives a supplier when it buys goods for resale, with the sources this page cites. It cannot tell you whether your own purchase qualifies: that turns on what you buy, whether you resell it, and where you are registered, and a certificate given for a purchase that does not qualify can leave the buyer owing the tax. Confirm your own position with the tax agency named on this page before you give or accept one.

Sources

Each entry below is a document recorded in our verified Michigan sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so. Where we hold the citation but no stable public link, the citation is printed on its own rather than pointed at a guessed address.

legislature.mi.gov/Laws/MCL?objectName=mcl-205-62MCL 205.62 (General Sales Tax Act s. 12)
legislature.mi.gov/Laws/MCL?objectName=mcl-205-68MCL 205.68 (General Sales Tax Act s. 18)
legislature.mi.gov/Laws/MCL?objectName=mcl-205-54kMCL 205.54k (drop shipments)
michigan.gov/taxes/rep-legal/rab/2024-revenue-administrative-bulletins/revenue-administrative-bulletin-2024-11Revenue Administrative Bulletin 2024-11: Sales and Use Tax Exemption Claim Procedures and Formats
michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/SUW/3372.pdfForm 3372, Michigan Sales and Use Tax Certificate of Exemption (Rev. 02-25)
michigan.gov/taxes/business-taxes/sales-use-tax/information/exemptions-faqMichigan Treasury: Exemptions FAQ
mtc.gov/wp-content/uploads/2023/01/Unif-Resale-Cert-revised-10-14-22.pdfMTC Uniform Sales & Use Tax Resale Certificate, Multijurisdiction (rev. 10/14/2022), note 17
streamlinedsalestax.org/for-businesses/exemptionsStreamlined Sales Tax Governing Board: Exemptions (member states)
Law on resale certificates in Michigan: MCL 205.62 (General Sales Tax Act s. 12); MCL 205.68 (s. 18)
What the certificate must contain: MCL 205.62(1); MCL 205.68(1); RAB 2024-11 Part 1

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Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.