1999 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. If you would like a copy of a RAB that is not available by clicking on the RAB number, please call the Tax Policy Division at 517-373-9600.

1999 Revenue Administrative Bulletins
Number Act Title Notes
1999-01 Use Use Tax Nexus Standards  
1999-02 S, U Sales and Use Taxation in the Construction Industry

Replaces 1991-15,
Replaced by  2016-18.

1999-03 Revenue Interest Rates Replaces 1998-07
Replaced by 1999-06
1999-04 S Notice of Change of Prepaid Gasoline Sales Tax Rate Replaces 1994-04
Replaced by 1999-08
1999-05 S, U Sales and Use Taxation of Computer Software Replaces 1988-41
1999-06 Revenue Interest Rates Replaces 1999-03
Replaced by 2000-01
1999-07 SBT, IIT List of Certified Community Foundations for Tax Year 1999 Single Business Tax Credit and Income Tax Credit  
1999-08 MCL 205.56a; MSA 7.527(1) Notice of Change of Prepaid Gasoline Sales Tax Rate Replaces 1999-04
Replaced by 2000-02
1999-09 Revenue Effect of Federal Entity Classification Election on Michigan Taxes  
1999-10 SBT Single Business Tax Foreign Tax Base Retroactivity  
1999-11 Sales, SBT Industrial Restructuring Alternative Sales Factor Apportionment    
1999-12 Estate Tax Estate Tax Penalty and Waiver Provisions