Resale Certificate in Michigan (2026)
Michigan resale certificate status: legal. Michigan’s February 2025 Form3372 distinguishes retail and wholesale resale claims and recurring blanket certificates.. A valid license is required to operate.
Key facts
- Status
- Legal
- License required
- Yes
- Jurisdiction
- Michigan
- Last reviewed
- 2026-04-09
Resale Certificate laws in Michigan
The currently supplied Form3372 is marked Rev.02-25. Complete all four sections, give the claim to the seller and send Treasury a copy only when requested. Retail resale asks for a sales-tax license number; wholesale resale is among the listed claims not requiring a number. Treasury’s license FAQ says wholesalers are not issued sales-tax licenses and should provide completed Form3372 marked resale at wholesale. Sellers cannot substitute a tax-exempt number for a valid claim and must retain records; electronic certificates do not require signatures, while paper forms do. A recurring business relationship means no more than twelve months between transactions and needs no renewal while that relationship continues. The other blanket option has a maximum four-year expiration. The purchaser must ensure eligibility and improper claims can create tax, penalty and interest with limited exceptions; all claims are subject to audit. Retained legal-status, claim and verification fields are not certified by these explanatory sources.
Frequently asked questions
What are the Resale Certificate requirements in Michigan?
In Michigan, resale certificate status is legal. The currently supplied Form3372 is marked Rev.02-25. Complete all four sections, give the claim to the seller and send Treasury a copy only when requested. Retail resale asks for a sales-tax license number; wholesale resale is among the listed claims not requiring a number. Treasury’s license FAQ says wholesalers are not issued sales-tax licenses and should provide completed Form3372 marked resale at wholesale. Sellers cannot substitute a tax-exempt number for a valid claim and must retain records; electronic certificates do not require signatures, while paper forms do. A recurring business relationship means no more than twelve months between transactions and needs no renewal while that relationship continues. The other blanket option has a maximum four-year expiration. The purchaser must ensure eligibility and improper claims can create tax, penalty and interest with limited exceptions; all claims are subject to audit. Retained legal-status, claim and verification fields are not certified by these explanatory sources.
How do I obtain a Resale Certificate in Michigan?
Michigan requires a Resale Certificate. Contact the relevant state agency for application details and testing locations.
Can I use my out-of-state Resale Certificate in Michigan?
Michigan generally recognizes out-of-state credentials through reciprocity agreements, but you must transfer your resale certificate within 30 days of establishing residency. Check with the state agency for specific reciprocity details.
What are the penalties for resale certificate violations in Michigan?
Penalties for resale certificate violations in Michigan vary based on the specific offense. Verify current penalties with official state resources.