2018 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 2016-20 for further information.

RABs in this list are available by clicking on the RAB number.

Number Act Title Notes
2018-1 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of February 2018 Replaces RAB 2017-24,
Replaced by RAB 2018-3
2018-2 Sales/Use Tax Marihuana Provisioning Center Tax and Sales and Use Tax Treatment of Marihuana  
2018-3 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of March 2018 Replaces RAB 2018-1
Replaced by RAB 2018-6
2018-4 Sales/Use Tax Sales and Use Tax – Apportionment of the Industrial Processing Exemption for Electric and Gas Providers  
2018-5 Use Tax Use Tax Exemption on the Transfer of Motor Vehicles, Off-Road Vehicles, Manufactured Homes, Aircraft, Snowmobiles, or Watercraft Between Relatives and Others Replaces RAB 2002-19
2018-6 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of April 2018  Replaces RAB 2018-3
Replaced by RAB 2018-7
2018-7 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of May 2018  Replaces RAB 2018-6
2018-8 Individual Income Tax Individual Income Tax – Eliminating the Income and Expenses of Producing Oil and Gas Replaces RAB 2001-5
2018-9 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of June 2018 Replaces RAB 2018-7
Replaced by RAB 2018-14
2018-10 Michigan Business Tax List of Certified Community Foundations for Tax Year 2017 Michigan Business Tax Credit  
2018-11 Michigan Business Tax List of Certified Education Foundation for Tax Year 2017 Michigan Business Tax Credit  
2018-12 Corporate Income Tax Corporate Income Tax, Unitary Business Group Control Test and Relationship Tests Replaces RAB 2013-1
2018-13 Revenue Act Interest Rate Replaces RAB 2017-22
2018-14 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of July 2018 Replaces RAB 2018-9
Replaced by 2018-15
2018-15 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of August 2018 Replaces RAB 2018-14
Replaced by RAB 2018-17
2018-16 Sales/Use Tax Sales and Use Tax Nexus Standards for Remote Sellers  
2018-17 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of September 2018

Replaces RAB 2018-15
Replaced by RAB 2018-18

2018-18 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of October 2018  Replaces RAB 2018-17, Replaced by RAB 2018-19
2018-19 Revenue Act Successor Liability  
2018-20 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of November 2018 

Replaces RAB 2018-18
Replaced by RAB 2018-22

2018-21 Income Tax

Individual Income Tax Deduction of Retirement and Pension Benefits Received from A Public Retirement System of Another State

Replaces 1988-25
2018-22 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of December 2018  Replaces RAB 2018-20
Replaced by RAB 2018-24
2018-23 Revenue Act Interest Rate Replaces RAB 2018-13,
Replaced by RAB 2019-6
2018-24 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of January 2019 Replaces RAB 2018-22.
Replaced by RAB 2019-1
2018-25 MBT/IIT

List of Certified Community Foundations for Tax Year 2018 Michigan Business Tax Credit and Income Tax Credit

 
2018-26 MBT/IIT List of Education Foundations for Tax Year 2018 Michigan Business Tax Credit and Income Tax Credit  
2018-27 Income Tax  Income Tax – Taxability of Personal Service Income Received by a Nonresident Professional Athlete Replaces 1988-48
2018-28 MBT/IIT Alternative Apportionment for the Michigan Business and Income Taxes