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Michigan Resale Certificate and Seller's Permit (2026)

Last updated: 2026-10-12 · Checked against the Michigan Department of Treasury's own pages, forms and rules on 2026-10-12

To buy inventory tax-free in Michigan, give your supplier a completed Michigan Sales and Use Tax Certificate of Exemption (3372); you need a Michigan seller's registration number to fill it in. The multistate Streamlined (SST) certificate is accepted and the MTC uniform certificate is accepted. Buyers registered only in another state can generally use their home-state number. Registering for the Sales Tax License: free.

Resale form
3372
buyer fills it in
Permit fee
Free
Sales Tax License
SST form
Accepted
SSTGB Form F0003
MTC form
Accepted
uniform certificate

Michigan resale certificate and permit rules

Michigan: seller's permit & resale certificate

Sales tax · Agency: Michigan Department of Treasury

Permit
Sales Tax License
Registration fee
Free
SST form
Accepted
MTC form
Accepted
Resale certificate
Michigan Sales and Use Tax Certificate of Exemption (3372)Get the official form →
How long it's valid
One-time or blanket. A blanket certificate needs no renewal while a 'recurring business relationship' exists (no more than 12 months between sales); otherwise a blanket certificate stays in effect up to four years (or a shorter agreed period stated on the form). Sellers retain exemption records at least four years.
Seller's permit
Sales Tax License — Free. Treasury FAQ: 'No, there is not a fee for a sales tax license.' Register online via Michigan Treasury Online (MTO) eRegistration (authenticated in 10–15 minutes) or mail Form 518 (4–6 weeks). Wholesalers are not issued sales tax licenses. Sellers at only one or two events a year may instead file Form 5089 (Concessionaire's return).Register with Michigan Department of Treasury →Renewal: Sales tax licenses are issued yearly and valid January–December of the tax year shown; current license is printed from MTO.
Buyer registered in another state?
Yes — a purchaser not required to be licensed in Michigan may present a valid sale-for-resale exemption certificate (Form 3372, SST or MTC); wholesalers claim 'For Resale at Wholesale' without a Michigan number. (RAB 2016-14; RAB 1988-34.)
Multistate forms
RAB 2016-14 lists acceptable formats: Form 3372; any certificate in a current Sales and Use Tax administrative rule; the MTC Uniform Sales and Use Tax Certificate; a compliant purchase order; the SST Certificate of Exemption; or the required statutory information in another format (e.g., signed letter on letterhead). For 'resale at retail' the seller must obtain the purchaser's sales tax license number (MCL 205.68(1)); 'resale at wholesale' requires no number (wholesalers are not licensed).
Drop shipments
RAB 1988-34 (drop shipments, MCL 205.54k/205.94i): if an out-of-state seller not required to be licensed in Michigan gives the Michigan shipper a valid sale-for-resale exemption certificate, the Michigan shipper may be relieved of tax if it retains the certificate and supplies Treasury an annual information list of the out-of-state sellers and Michigan ship-to customers; the Michigan purchaser then owes use tax. (Bulletin dates from 1988.)
Good to know
  • Michigan has no local sales taxes; state rate is 6%.
  • Contractors are not licensed for sales tax and use Form 3520 (Contractor Eligibility Statement) for qualifying exemptions.
  • MTC note: a seller with a properly completed certificate is generally not liable even if the purchaser improperly claims an exemption (limited exceptions such as fraud).
Official sources for Michigan (4)

Checked 2026-10-12. Multistate forms: SST SSTGB Form F0003 · MTC uniform certificate

Not listed above: details the Michigan agency's pages, forms and rules don't state (2 items, such as a public verification lookup or drop-shipment guidance). Ask the agency before relying on them.

How to buy for resale in Michigan, step by step

  1. Register for a Sales Tax License with the Michigan Department of Treasury (free). Register online.
  2. Fill in the Michigan Sales and Use Tax Certificate of Exemption (3372) with your registration number, what you sell and what you're buying. Official form.
  3. Give it to each supplier before or at the time of purchase; use a blanket certificate for regular suppliers where the state allows one. Suppliers keep it on file — you don't send it to the state.
  4. Only buy items you'll resell this way. Anything you take out of inventory for your own use owes use tax.
  5. When you sell, collect Michigan sales tax from your customers unless they give you a valid exemption or resale certificate.

States that treat the SST and MTC forms the same way: Georgia, Iowa, Kentucky, Minnesota, Nebraska, Nevada, North Carolina, North Dakota, Ohio, Oklahoma, South Dakota, Tennessee and Utah. Related: Michigan sales tax rates, nexus and filing · sales tax nexus checker · Michigan business licenses

Michigan resale certificate FAQ

How do I get a resale certificate in Michigan?

Register for a Sales Tax License with the Michigan Department of Treasury, then fill in the Michigan Sales and Use Tax Certificate of Exemption (3372) with your registration number and give it to each supplier. You don't file it with the state; the seller keeps it.

How much does a Michigan seller's permit cost?

Registration is free. Treasury FAQ: 'No, there is not a fee for a sales tax license.' Register online via Michigan Treasury Online (MTO) eRegistration (authenticated in 10–15 minutes) or mail Form 518 (4–6 weeks). Wholesalers are not issued sales tax licenses. Sellers at only one or two events a year may instead file Form 5089 (Concessionaire's return). Renewal: Sales tax licenses are issued yearly and valid January–December of the tax year shown; current license is printed from MTO.

Does Michigan accept the Streamlined (SST) or MTC multistate resale certificate?

SST certificate (SSTGB Form F0003): accepted. MTC uniform certificate: accepted. RAB 2016-14 lists acceptable formats: Form 3372; any certificate in a current Sales and Use Tax administrative rule; the MTC Uniform Sales and Use Tax Certificate; a compliant purchase order; the SST Certificate of Exemption; or the required statutory information in another format (e.g., signed letter on letterhead). For 'resale at retail' the seller must obtain the purchaser's sales tax license number (MCL 205.68(1)); 'resale at wholesale' requires no number (wholesalers are not licensed).

Can an out-of-state business use its home-state resale number in Michigan?

Yes — a purchaser not required to be licensed in Michigan may present a valid sale-for-resale exemption certificate (Form 3372, SST or MTC); wholesalers claim 'For Resale at Wholesale' without a Michigan number. (RAB 2016-14; RAB 1988-34.)

How long is a Michigan resale certificate valid?

One-time or blanket. A blanket certificate needs no renewal while a 'recurring business relationship' exists (no more than 12 months between sales); otherwise a blanket certificate stays in effect up to four years (or a shorter agreed period stated on the form). Sellers retain exemption records at least four years.

How do drop shipments work in Michigan?

RAB 1988-34 (drop shipments, MCL 205.54k/205.94i): if an out-of-state seller not required to be licensed in Michigan gives the Michigan shipper a valid sale-for-resale exemption certificate, the Michigan shipper may be relieved of tax if it retains the certificate and supplies Treasury an annual information list of the out-of-state sellers and Michigan ship-to customers; the Michigan purchaser then owes use tax. (Bulletin dates from 1988.)

Official Sources

Figures checked against these sources on 2026-10-12

Related Resources on This Site

Resale certificates in other states

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All states on one map and table, plus the cross-state helper →

General information, not tax advice. Confirm current rules with the Michigan Department of Treasury before relying on them.