2017 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.

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

Number Act Title Notes
2017-1 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of February 2017 Replaces RAB 2016-23,
Replaced by 2017-2
2017-2 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of March 2017 Replaces RAB 2017-1,
Replaced by 2017-3
2017-3 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of April 2017 Replaces RAB 2017-2,
Replaced by 2017-6
2017-4 MBT List of Certified Education Foundation for Tax Year 2016 Michigan Business Tax Credit  
2017-5 MBT List of Certified Community Foundations for Tax Year 2016 Michigan Business Tax Credit  
2017-6 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of May 2017 Replaces RAB 2017-3,
Replaced by 2017-7
2017-7 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of June 2017 Replaces RAB 2017-6
Replaced by 2017-15
2017-8 IIT Individual Income Tax – Homestead Property Tax Credit for Permanent Resident of Special Housing Replaces RAB 2002-2
2017-9 Revenue Act Interest Rate Replaces 2016-21
Replaced by RAB 2017-22
2017-10

MBT

Michigan Business Tax – Credit for Cash Contributions to Shelters for Homeless Persons, Food Kitchens and Food Banks Replaces RAB 1992-10
2017-11 MBT Michigan Business Tax – Community and Education Foundation Tax Credits

Replaces 1995-10

2017-12 NREPA Environmental Protection Regulatory Fee Replaces RAB 2015-11
2017-13 IIT Individual Income Tax – Reciprocal Agreements Replaces RAB 1988-17
2017-14 IIT

Income Tax – Computing and Using a Net Operating Loss for Michigan Income Tax and Household Income Purposes

Replaces RAB 1998-3
2017-15 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of July 2017 Replaces RAB 2017-7,
Replaced by 2017-17
2017-16 IIT Income Tax - Treatment of Rental Income as Business or Nonbusiness Income  
2017-17 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of August 2017

Replaces RAB 2017-15
Replaced by 2017-18

2017-18 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of September 2017

Replaces RAB 2017-17
Replaced by 2017-19

2017-19 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of October 2017 Replaces RAB 2017-18
Replaced by 2017-20
2017-20 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of November 2017  Replaces RAB 2017-19
2017-21 IIT Individual Income Tax – Individual Retirement Arrangements Replaces RAB 1988-22
2017-22 Revenue Act Interest Rate

Replaces RAB 2017-9