Affixation by a Resident Tribal Member:
Purchases by a Resident Tribal Member of materials for affixation by the Resident Tribal
Member for construction, renovation, or improvement of his or her principal residence within
the Agreement Area are exempt from both the sales tax and use tax if the transaction takes
place in the Agreement Area.
Once the ‘Resident Tribal Member Construction Materials’ Form (TBR511a) is filled out, you
will receive a Tribal Certificate of Exemption for Sales and Use Tax Certificate. The
certificate will need to be submitted to the business where purchases are being made in
order to receive the tax exempt benefit.
Affixation by a Contractor:
Tangible personal property to be affixed to real estate by a contractor is exempt from both
the sales tax and use tax when it is purchased, used or acquired in the performance of a
contract for construction, renovation or improvement of the principal residence of a Resident
Responsibility of the Contractor:
The Contractor Must:
Complete the Michigan Sales and Use Tax Certificate of Exemption (Form 3372),
indicating the basis for the exemption claim as "affixation to real estate under
a tribal-state tax agreement"
Complete and present the Tribal Certificate of Exemption for Sales and Use Tax
(Form 3998), as well as the Michigan Sales and Use Tax Certificate of Exemption
(Form 3372), and the Letter of Authorization to the vendor/supplier of the
tangible personal property that will be affixed to the real estate.
Retain a copy of the Michigan Sales and Use Tax Certificate of Exemption, the Tribal Certificate of
Exemption and the Letter of Authorization.
Construction projects spanning multiple years will require a new Tribal Certificate of Exemption
at the beginning of each new year.