2002 Letter Rulings

A Letter Ruling is formal correspondence that expresses the position of the Department on one or more specific tax matters.  A Letter Ruling sets forth the Department’s position on a particular tax issue related to a specific future transaction. It provides the requesting taxpayer with assurance regarding the tax consequences of a that transaction. As provided in MCL 205.6a(1), other taxpayers may rely on a Letter Ruling issued after September 30, 2006.  Such reliance, however, is limited to the specific facts and issues addressed in the Letter Ruling, and is subject to subsequent changes in law or written revocation.  Letter Rulings are edited to remove any identifying taxpayer information.

LR 2002-01 RESCINDED: Sales and Use Tax Medical Equipment Exemption: the Meaning of "Device"
LR 2002-02 Sales and Use Tax Medical Equipment Exemption: Orthotics 
LR 2002-03 Availability of Voluntary Disclosure Relief to Michigan Residents and Businesses 
LR 2002-04 Single Business Tax; Officer Compensation 
LR 2002-05 Tobacco Tax; Gratis Cigarettes
LR 2002-06 Motor Fuel Tax - Diesel Fuel Dyed to Ontario Specifications for Michigan Delivery