Michigan Sales Tax Exemption Forms Michigan: Sales Tax Handbook


Michigan Sales Tax Exemption / Resale Forms 3 PDFs

If you are a retailer making purchases for resale, or need to make a purchase that is exempt from the Michigan sales tax, you need the appropriate Michigan sales tax exemption certificate before you can begin making tax-free purchases. This page explains how to make tax-free purchases in Michigan, and lists three Michigan sales tax exemption forms available for download.

Printable Michigan Exemption Certificates

We have three Michigan sales tax exemption forms available for you to print or save as a PDF file. If any of these links are broken, or you can't find the form you need, please let us know. You can find resale certificates for other states here.

Sales and Use Tax Certificate of Exemption Download Now
Streamlined Sales Tax Certificate of Exemption Download Now
Streamlined Sales Tax Certificate of Exemption (Multistate) Download Now

Michigan allows the use of uniform sales tax exemption certificates, which are general exemption certificates that can be used across multiple states. You can find more info about these uniform certificates at the bottom of this page.

How to use sales tax exemption certificates in Michigan

A sales tax exemption certificate is a form you can fill out yourself certifying that you meet the qualifications outlined for making sales-tax-free purchases. You will need to present this certificate to the vendor from whom you are making the exempt purchase - it is up to the vendor to verify that you are indeed qualified to make a tax-exempt purchase.

The state of Michigan has only one form which is intended to be used when you wish to purchase tax-exempt items such as prescription medicines.

The "Michigan Sales and Use Tax Exemption Certificate" can be used to purchase any of the tax exempt items in Michigan. Michigan is uncommon in having only one Tax exemption certificate.

To apply the certificate, the buyer must first present the seller with their written certificate, which legally documents the exemption. The certificate should include the date it was created, the signature of the buyer or an employee or agent who signed on behalf of the buyer, both the seller's and buyer's addresses and names, the legal basis of the exemption being utilized, the buyer's tax registration or business license number, and a description of the merchandise that the buyer wishes to purchase.

How long is my Michigan sales tax exemption certificate good for?

Some of the certificates expire after four years, unless a shorter period of time is agreed upon. The blanket certificates do not need to be renewed, so long as there is no more than a one year gap between purchases.

Can I use a blanket resale exemption certificate in Michigan?

Michigan does permit the use of a blanket resale certificate, which means a single certificate on file with the vendor can be re-used for all exempt purchases made from that vendor. A new certificate does not need to be made for each transaction.

Acceptance of uniform sales tax certificates in Michigan

Michigan is a member of the Streamlined Sales and Use Tax Agreement, an interstate consortium with the goal of making compliance with sales taxes as simple as possible in member states.

Because Michigan is a member of this agreement, buyers can use the Multistate Tax Commission (MTC) Uniform Sales Tax Certificate when making qualifying sales-tax-exempt purchases from vendors in Michigan.

The following guidelines are provided for the use of the MTC Uniform Sales Tax Certificate in Michigan:

Effective for a period of four years unless a lesser period is mutually agreed to and stated on this certificate. Covers all exempt transfers when accepted by the seller in “good faith” as defined by Michigan statute.

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Source: http://www.salestaxhandbook.com/michigan/sales-tax-exemption-certificates