2002 Letter Rulings

A Letter Ruling is a formal document setting forth the position of the Michigan Department of Treasury (Department) on specific tax matters. It is issued to taxpayers by the Department in response to a particular tax issue. Letter Rulings help to promote uniform application of tax laws and to provide guidance to taxpayers. A Letter Ruling is prospective in nature. It provides a taxpayer with assurance regarding the tax ramification of a future transaction. The Department is bound by a Letter Ruling only for the specific transaction and only for the tax period indicated.

LR 2002-01 RESCINDED: Sales and Use Tax Medical Equipment Exemption: the Meaning of "Device"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