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  1. Purchasers may use this form to claim exemption from Michigan sales and use tax on qualified transactions. All fields must be completed; however, if provided to the purchaser in electronic format, a signature is not required. All claims are subject to audit.

  2. The customer must provide to the seller a completed Form 3372, Michigan Sales and Use Tax Certificate of Exemption, or the required information in another acceptable format. See Revenue Administrative Bulletin 2022-19.

  3. Printable Michigan Sales and Use Tax Certificate of Exemption (Form 3372), for making sales tax free purchases in Michigan.

  4. Purchasers may use this form to claim exemption from Michigan sales and use tax on qualied transactions. It is the Purchaser’s responsibility to ensure the eligibility of the exemption being claimed.

  5. The purchaser completing this form hereby claims exemption from tax on the purchase of tangible personal property or services purchased from the seller named below. This claim is based upon: the purchaser’s proposed use of the property or services; OR the purchaser's exempt status.

  6. 3372, Page 2 Instructions for completing Michigan Sales and Use Tax Certiicate of Exemption The purchaser shall complete all four sections of the exemption certiicate to establish a valid exemption claim. A seller must meet a “good faith” standard required by law.

  7. The purchaser completing this form hereby claims exemption from tax on the purchase of tangible personal property or services purchased from the seller named below. This claim is based upon: the purchaser’s proposed use of the property or services; OR the purchaser’s exempt status.

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