1990 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.

1990 Revenue Administrative Bulletins
Number Act Title Notes
1990-01 S, U Agricultural Production Replaced by 1991-11
1990-02 S, U Storage Facilities Replaces 1989-05
1990-03 S, U Exemption Application for Non-Profit Entities Replaced by 1995-03
1990-04 U Tax Base for Vehicles, Aircraft, Watercraft, Mobile Homes, Off-Road Vehicles, and Snowmobiles  
1990-05 Revenue Penalty Provisions Replaced by 1991-16
Replaces 1989-53
1990-06 IIT Michigan Residents Working Abroad Replaced by 2002-5
1990-07 S Food for Human Consumption Replaced by 1991-18
1990-08 IIT Treatment of Passive Activity Losses  
1990-09 S Effective Coupon Rebates, Discounts on the Sales Tax Base Replaced by 1995-06
1990-10 Revenue Deficiency Interest Rate See Most Current Interest Rate RAB
1990-11 S Sales Tax Treatment of Delivery Charges Replaced by 1993-07
1990-12 IIT Homestead Property Tax Credit When Property Taxes Are Adjusted for Prior Years  
1990-13 Severance Allowable Marketing Costs Deductions Replaced by 1992-09
1990-14 S Payment of Sales Tax by Mobile Home Dealers Replaced by 1991-20
1990-15 S Sale of Auto by a Leasing Company and Other Sellers Not Licensed by Secretary of State Replaces 1989-62
1990-16 Diesel Requirements for Sellers and Purchasers of Diesel Fuel Replaces 1988-03
1990-17 Revenue Privately Printed Tax Returns - Requirements and Permissible Uses Replaced by 1994-02
1990-18   Department of Treasury Field Offices Replaced by 1991-10
1990-19 SBT, IIT Availability of Community Foundation Credit for Tax Year 1990 and List of Certified Community Foundations for Tax Year 1990

Replaced by 1990-28
Replaces 1989-63

1990-20 Motor Fuel Motor Fuel 2% Evaporation and Loss Deduction, Current Billing Rate  
1990-21 Motor Fuel Wholesale Distributor 2% Evaporation and Loss Deduction Consignment Sales Absence of 1/3 Loss Deduction  Replaced by 2002-09
1990-22 IIT Income Tax Treatment of a Child's Unearned Income  
1990-23 IIT Nonresident Credit for Tax Imposed by State of Residence  
1990-24 S, U Sales and Use Tax Guidelines for Veterinarians  
1990-25 Revenue Penalty Provisions Replaced by 1991-16
1990-27 SBT, IIT Certification of Community Foundations for 1991  
1990-28 SBT, IIT Updated Listing of Certified Community Foundations for Tax Year 1990 Replaces 1990-19
1990-29 Diesel Consignment Sales of Diesel Fuel  
1990-30 S Notice of Change of Prepaid Gasoline Sales Tax Rate Replaced by 1991-06
1990-31 S, U Exemption for Foreign Diplomatic Personnel Replaced by 2009-06
1990-32 S, U Exemption and Requirements- Radio, TV, Farm Replaced by 2002-15
1990-33 Environmental Protection Environmental Protection Regulation Fee Replaces 1989-67
Replaced by 2014-12
1990-34 SBT Single Business Tax Base of a No Fault Insurer Collecting Premiums to the Catastrophic Claims Association  
1990-35 SBT Treatment of Terminated Pension Plans  
1990-36 U Use Tax Base of Tangible Personal Property Affixed to Real Estate by a Manufacturer/Contractor Replaced by 1993-5
1990-37 U Limited Use Tax Exemption on the Transfer of Motor Vehicles, Aircraft, Watercraft, Mobile Homes, Off-Road Vehicles, and Snowmobiles Among Relatives and Others Replaces 1989-66
Replaced by 1998-04