1995 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.

Number Act Title Notes

1995-01 S, U Sales and Use Tax Guidelines for Distinguishing Between the Sale of a Service and the Sale of Tangible Personal Property  Replaced by 2004-3
1995-02 Tobacco Seizure of Contraband Tobacco Products -- Administrative Hearing Replaced by 1996-03
1995-03 S, U Non-Profit Entities IRC 501 (3) & (4)  Replaces 1990-03
1995-04 Revenue Penalty Provisions Replaced by 2005-3
1995-06 S Effect of Coupons, Rebates and Discounts on the Sales Tax Base Replaces 1990-09
1995-07 SBT, IIT List of Certified Community Foundations for 1995  
1995-08 Revenue Interest Rate See Most Current Interest Rate RAB
1995-09 S Sales Tax Refund Procedures Under the 'Lemon Law' Replaces 1991-05
1995-10 SBT, IIT Community Foundation Credit Extended Replaces 1992-02