This article applies to:Avalara CertCapture
Streamlined Sales Tax Form
- Rev. 3/06-2
- State filled in as MI.
- Name of purchaser, including street address, city and state.
- Purchaser’s tax ID number with state issued or FEIN or State Driver ID, or Foreign Diplomat number. May still be valid if blank, but ID number entered in Part 5 below.
- Name of seller.
- At least one selection in Part 4: type of business.
- At least one selection in Part 5: reason for exemption. ID number must be entered in this section or in item 3 above.
- Signature of purchaser.
- RAB 2002-15 states that governments, school, non-profits and other agencies may be exempt by regulation, but should still provide the vendor with a valid exemption certificate. These agencies may not have a state permit number, but should identify themselves as being exempt.
You can find these forms in the certificate library.
- If Michigan drops from SST, then the prior rules go into effect. Per Section 17 of the General Sales Tax Act (MCL 205.67) the vendor must maintain records of:
- Name and address of the person to whom the sale is made.
- The date of the sale.
- A description of the article purchased.
- The type of exemption claimed.
- The amount of the sale.
- Sales tax license number of customer, if they have one.