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State of Michigan Offices Closed for Veterans Day

In observance of Veterans Day, all State of Michigan offices, including the Department of Treasury, will be closed on Wednesday, November 11. We honor and thank all who have served. Regular business hours will resume on Thursday, November 12.

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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 as 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.

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Internal Policy Directives are prepared to provide guidance to department staff to insure uniformity in tax administration.

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The various Divisions of the Department of Treasury are guided by State statutes, Administrative Rules, Court cases, Revenue Administrative Bureau Bulletins, Property Tax Commission Bulletins and Letter Rulings.

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Tobacco

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Michigan Tax Treatment of Distributions Made Under a 409A Plan
Michigan Tax Treatment of Qualified Opportunity Fund Gain Previously Taxed
Agricultural Production Exemption
Assets to be purchased under the industrial processing exemption
Bone Grafting Products
Change in Identity Form or Place of Organization
Components for Modular Homes
Diagnostic Regents
Labels and Packaging
Manufacturing and selling medical devices and products
Products affixed to realty by company or another contractor or sold by company at retail
Sales and Use Tax Treatment of Software Products
Sales Tax Treatment of Certain Transactions Involving Software
Sales Tax Treatment of Warranties
Single-Use Medical Devices
SRETT Exemption on Transfer of Interests in Real Property
Subscription Program
Taxability of recycling services waste removal and dumpster rentals
Taxability of Services and Tangible Personal Property
Taxation of separation payment made to nonresident
Use tax on loaners during vehicle repairs under recall or warranty

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한국어 / Korean
русский / Russian
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