2015 Revenue Administrative Bulletins

A Revenue Administrative Bulletin (RAB) is a directive issued by the Bureau of Tax Policy. Its purpose is to promote uniform application of tax laws throughout the State by the Bureau of Tax Policy personnel and provide information and guidance to taxpayers. A Revenue Administrative Bulletin states the official position of the Department, has the status of precedent in the disposition of cases unless and until revoked or modified, and may be relied on by taxpayers in situations where the facts, circumstances and issues presented are substantially similar to those set forth in the Bulletin. A taxpayer must consider the effects of subsequent legislation, regulations, court decisions and Bulletins when relying on a Revenue Administrative Bulletin. See RAB 1989-34 for further information.

Many of the RABs in this list are available by clicking on the RAB number.

Number
Act
Title
Notes
Sales Tax
Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of February 2015
Replaces 2014-18
Sales Tax
Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of March 2015
Replaces 2015-1
Sales Tax
Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of April 2015
Replaces 2015-2
Michigan Business Tax
List of Certified Community Foundations for Tax Year 2014
 
Michigan Business Tax
List of Certified Education Foundations for Tax Year 2014
 
Sales Tax
Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of May 2015
Replaces 2015-3
Revenue Act
Interest Rate
Replaces 2014-16
Sales Tax
Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of June 2015
Replaces 2015-6
Sales Tax
Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of July 2015
Replaces 2015-8
Sales Tax
Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of August 2015
Replaces 2015-9
NREPA
Environmental Protection Regulatory Fee
Replaces 2014-12
Sales Tax
Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of September 2015
Replaces 2015-10
Sales & Use Tax, Airport Parking Tax, and Conv. Facility Dev. Tax
Exemption for Foreign Diplomatic Personnel
Replaces 2013-4
Revenue Act
Filing and Remitting “Same Day” Tax Returns and Payments When There is an Electronic Funds Transfer or Michigan Treasury Online System Failure
 
Income Tax
Taxability of Income to Estates, Trusts or Beneficiaries
Replaces 1988-19
Sales Tax
Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of October 2015
Replaces 2015-12
Sales Tax
Sales Tax Treatment of Delivery and Installation Services Provided by Retailers
Replaces 2002-11
Income Tax
Income Tax – Total Household Resources Defined
Replaces RAB 1988-46
Sales Tax
Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of November 2015
Replaced by RAB 2015-24
Corporate Income Tax
Corporate Income Tax, Where Benefit of Services is Received
 
Revenue Act
Interest Rate
Replaces 2015-7, Replaced by RAB 2016-10
Sales and Use Tax
Sales and Use Tax Nexus Standards for Out-of-State Sellers
 
Revenue Act
Officer Liability
Replaces 1989-38
Sales Tax
Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of December 2015
Replaces RAB 2015-19
Replaced by 2015-28
Sales and Use Tax
Sales and Use Taxes - Lessors
Replaces 1988-39
Revenue Act
Revenue Act - Audits and the Statute of Limitations
Replaces 2008-8
Sales and Use Tax
Sales and Use Tax Bad Debt Deduction
Replaces RAB 1989-61
Sales Tax
Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of January 2016
Replaces RAB 2015-24
Replaced by RAB 2016-1