2013 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.

Operating Cigarette Making Machines Through Private, Nonprofit Clubs Located in Non-Commercial Settings to Produce, Roll or Generate Cigarette in Michigan
Taxability of Compressed Natural Gas and Liquefied Natural Gas under the Motor Fuel Tax Act
Michigan Business Tax; Claim of Small Business Alternative Credit by an Irrevocable Trust
Taxability of Butane and Propane as Gasoline under the Motor Fuel Tax Act
Taxation of the Low-Income Energy Assistance Fund (LIEAF) Surcharge