2021 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
2021-1 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of February 2021 Replaces RAB 2020-21
Replaced by RAB 2021-2
2021-2 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of March 2021 Replaces RAB 2021-1
Replaced by RAB 2021-3
2021-3 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of April 2021 Replaces RAB 2021-2
Replaced by RAB 2021-4
2021-4 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of May 2021 Replaces RAB 2021-3
Replaced by RAB 2021-7
2021-5 Revenue Interest Rate (for period July 1, 2021 - December 31, 2021) Replaces RAB 2020-18
2021-6 MBT List of Education Foundations for Tax Year 2021 Michigan Business Tax Credit  
2021-7 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of June 2021 Replaces RAB 2021-4