Michigan resale certificate and sales tax for resellers
A summary of what the sources listed on this page say about Michigan: its permit and resale certificate, buying inventory for resale, and refunds of sales tax paid on inventory. General information only.
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Last reviewed
Every fact on this page comes from the sources listed below, as they read on the review date. Where a source did not say something, we leave it out. Sources can change after that date.
Michigan quick facts
What the sources listed below say. Rules change, and how they apply depends on the facts of each case.
- State base sales tax rate
- 6.00%[6]
- Resale certificate
- Form 3372 (Michigan Sales and Use Tax Certificate of Exemption)[6]
- Certificate expiry (as listed)
- Blanket certificate: up to 4 years, or ongoing while sales between the buyer and seller are no more than 12 months apart[6]
- Permit or registration
- Michigan sales tax license[2]
- Cost of the permit
- Free[2]
- Where to apply
- State application page[5]
- Certificate form
- State certificate form[3]
Keep each purchase receipt linked to the items it covers. Get the app
What the state says about its permit and resale certificate
The state calls the registration associated with buying for resale and collecting tax a Michigan sales tax license.[2] The state says the cost is: Free.[2] The state says it offers an online application.[25] State application page.[5]
The resale certificate the state lists is Form 3372 (Michigan Sales and Use Tax Certificate of Exemption). Expiry: Blanket certificate: up to 4 years, or ongoing while sales between the buyer and seller are no more than 12 months apart.[6] The state's certificate form asks for a permit or registration number.[3] State certificate form.[3]
What the state says about buying inventory for resale
Multistate certificates
- The state says it accepts the Streamlined Sales Tax exemption certificate.[1]
- The state says it accepts the Multistate Tax Commission uniform certificate.[1]
Other points the sources mention
- Treasury does not issue tax exempt numbers, and its FAQ says a tax exempt number or an FEIN alone is not an acceptable exemption claim. The purchaser completes Form 3372, the MTC certificate or the Streamlined certificate, or the same information in another format.[13]
- On Form 3372 a retailer checks For Resale at Retail and enters the sales tax license number. Wholesalers check Resale at Wholesale instead, and Michigan does not issue sales tax licenses to wholesalers.[23]
- Form 3372 can be a one-time or a blanket certificate, and a blanket certificate can run for a maximum of four years.[3]
- Treasury's FAQ says a seller making retail sales at only one or two events in Michigan a year may use the concessionaire return, Form 5089, instead of a license, and that more than two events a year requires a license.[2]
What the state says about refunds of sales tax paid on inventory
Some states let a purchaser request a refund of sales tax paid on items bought for resale, and some direct the request to the seller. Whether and how that applies depends on the facts of each purchase. This section reports what the sources say for Michigan. According to the state's information, a purchaser who paid sales tax to a seller is pointed to the seller first. The state describes a purchaser filing directly only with a seller-signed assignment or waiver, or proof that the seller refused.[6]
- Who files, per the state
- Seller first, per the state[6]
- Refund form named by the state
- Form 5633 (Purchaser Refund Request for a Sales or Use Tax Exemption)[6]
- How the state says to submit
- Form 5633 mailed to the Department; the form includes a seller certification[6]
- Time limit the state describes
- Generally 4 years[6]
The Department says Form 5633 applies to purchasers that failed to claim an available exemption at purchase, and includes a seller certification. It gives four years from the original date of purchase for all purchaser refund claims.[6]
Illustration: the Michigan state base rate applied to an amount you enter
Enter an amount to see an illustration.
Illustration only. It applies the 6.00% state base rate to the amount entered, and assumes that amount is before tax. It leaves out local taxes, exemptions and every other rule, which can change the result. It is an estimate for illustration, not a tax calculation or a prediction of any amount owed, deductible or refundable.
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Keep each purchase receipt linked to the items it covers
Strooply is an app for eBay resellers that identifies items from photos, shows live comps and sold-price estimates, drafts eBay listings for your review, and tracks costs and profit.
Receipt scanning, on Pro and Team plans, links each purchase receipt to the items it covers, with the tax shown on the receipt. It can misread prices, dates or line items.
Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.
A free plan is available.
Common questions and what the sources say
Do I need a sales tax license to sell on eBay in Michigan?
Michigan says a seller whose sales all go through marketplace facilitators does not need to register for sales or use tax or report those sales. Michigan also says a seller making direct sales, such as through its own website, must register and report that tax. Individuals or businesses selling tangible personal property to final consumers need a sales tax license.[24]
How do I get a Michigan resale certificate?
Treasury does not issue one; the purchaser completes the claim. The process described starts with a sales tax license, free through Michigan Treasury Online eRegistration or on paper Form 518. The purchaser then completes Form 3372 for the supplier, checking For Resale at Retail and entering the license number.[123]
Does a Michigan resale certificate expire?
Form 3372 has a blanket option with an expiration date of up to four years, or it can serve as a single-purchase certificate. The sales tax license itself is issued yearly and is valid January through December of the tax year listed on it.[23]
Can I use my Michigan resale certificate in another state?
Michigan's pages do not say whether other states accept it. Michigan sellers accept Form 3372, the Multistate Tax Commission Uniform Certificate, or the Streamlined certificate.[1]
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Where these facts come from
Each number in square brackets on this page matches an entry below. Check a source itself for its current wording.
- Michigan Treasury Exemptions FAQ, www.michigan.gov/taxes/business-taxes/sales-use-tax/information/exemptions-faq
- Michigan Treasury Sales Tax License FAQ, www.michigan.gov/taxes/business-taxes/sales-use-tax/information/sales-tax-license-faq
- Form 3372 Michigan Sales and Use Tax Certificate of Exemption, www.michigan.gov/-/media/Project/Websites/taxes/Forms/SUW/3372.pdf
- Revenue Administrative Bulletin 2021-22 (marketplace facilitators), www.michigan.gov/taxes/rep-legal/rab/rabhtml/2021/revenue-administrative-bulletin-2021-22
- Michigan Treasury Online Business Registration, www.michigan.gov/taxes/business-taxes/new-biz/online-business-registration
- Michigan Dept. of Treasury, rates, certificate and refund information, www.michigan.gov/documents/taxes/5633_01-19_643152_7.pdf