2019 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
2019-1 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of February 2019

Replaces RAB 2018-24
Replaced by RAB 2019-2

2019-2 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of March 2019

Replaces RAB 2019-1
Replaced by RAB 2019-14

2019-3 Sales/Use Tax Sales and Use Tax Bad Debt Deduction

Replaces RAB 2015-27

2019-4 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of April 2019

Replaces RAB 2019-2
Replaced by RAB 2019-5

2019-5 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of May 2019

Replaces RAB 2019-4
Replaced by RAB 2020-7

2019-6 Revenue Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of June 2019

Replaces RAB 2018-23
Replaced by 2019-18

2019-7 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of June 2019

Replaces RAB 2019-5
Replaced by RAB 2019-8

2019-8 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of July 2019

Replaces RAB 2019-7
Replaced by RAB 2019-11

2019-9 Michigan Business Tax List of Certified Community Foundations for Tax Year 2019 Michigan Business Tax Credit

 

2019-10 Michigan Business Tax List of Education Foundations for Tax Year 2019 Michigan Business Tax Credit

 

2019-11 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of August 2019

Replaces RAB 2019-8
Replaced by RAB 2019-12

2019-12 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of September 2019

Replaces RAB 2019-11
Replaced by RAB 2019-13

2019-13 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of October 2019

Replaces RAB 2019-12
Replaced by RAB 2019-14

2019-14 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of November 2019

Replaces RAB 2019-13
Replaced by RAB 2019-15

2019-15 Sales/Use Sales and Use Taxation of the Construction Industry (Excluding Manufacturer/Contractors)

Replaces RAB 2016-18

2019-16 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of December 2019

Replaces RAB 2019-14
Replaced by RAB 2019-20

2019-17 Michigan Regulation and Taxation of Marihuana Act Taxation of Adult-Use (Recreational) Marihuana Under the Michigan Regulation and Taxation of Marihuana Act

Replaced by RAB 2020-17

2019-18 Revenue Interest Rate (For period January 1, 2020-June 30, 2020)

Replaces RAB 2019-6
Replaced by RAB 2020-5

2019-19 Sales Sales Tax Refund Procedures for Dealers and Manufacturers of Motor Vehicles, Including Refunds for Motor Vehicles Returned After the Sale or Returned Under the “Lemon Law”

Replaces RAB 1995-9

2019-20 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of January 2020

Replaces RAB 2019-16

2019-21 Revenue Overview of the Revenue Act Provisions Governing the Collection of Assessments

Replaces RAB 1993-15

2019-22 CIT Corporate Income Tax – Financial Institution Franchise Tax

 

2019-23 Severance Tax Act Allowable Marketing Cost Deductions to Severance Tax on Natural Gas

Replaces RAB 1989-19, 1989-20, 1992-5, and 1992-9