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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 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 1989-34 for further information.

    Many of the RABs in this list are available by clicking on the RAB number. If you would like a copy of a RAB that is not available by clicking on the RAB number, please call the Tax Policy Division at 517-373-9600.

    1987 Revenue Administrative Bulletins
    Number Act Title Notes
    1987-01 Revenue Deficiency Interest Rate See Most Current Interest Rate RAB
    1987-02 Revenue Issuance of Bulletins and Letter Rulings Replaced by 1989-34
    1987-03 IIT Full Time Gambler Considered a Trade or Business Replaced by 2016-3
    1987-04 S, U Revocation of Declaratory Ruling #8  
    1987-05 S, U Lithographers  
    1987-06 SBT Estimated payment requirements  
    1987-07 S, U Computer Software Replaced by 1988-41
    1987-08 S, U Purchases Made with Federal Food Stamps: Plants, Seeds, Water and Ice Replaced by 2002-20
  • 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 1989-34 for further information.

    Many of the RABs in this list are available by clicking on the RAB number. If you would like a copy of a RAB that is not available by clicking on the RAB number, please call the Tax Policy Division at 517-373-9600.

    1988 Revenue Administrative Bulletins
    Number Act Title Notes
    1988-01 SBT, S, U Enterprise Zone Act, Sales and Use Tax Exemptions and Single Business Tax Credit Replaced by 1993-10
    1988-02 Revenue Deficiency Interest Rate See Most Current Interest Rate RAB
    1988-03 Motor Fuel Requirements for Sellers &Purchasers of Diesel Fuels Replaced by 1990-16
    1988-04 Motor Fuel Liquefied Petroleum Gas,Licensing, Collecting, and Remitting Tax Replaced by 2002-6
    1988-05 Motor Fuel Gasoline Losses at Tax Free Terminal Facilities; Requirements for Calibrating Gasoline Meters  
    1988-06 Motor Fuel Computation of Gas Tax Proper Measurement of Taxable Gallonage See Supplemental 2002-7
    1988-07 Motor Fuel Sales of Gasoline to the Federal Government, State of Michigan and Political Subdivisions  
    1988-08 Motor Fuel Gasoline Tax Refunds See Supplemental 2002-8
    1988-09 Motor Fuel Bonding Requirements for Gasoline Wholesalers  
    1988-10 Motor Fuel Wholesale Distributor - 2% Evaporation and Loss Deduction in Computing the Gasoline Tax Due  
    1988-11 Motor Fuel Registration Requirements underMotor Carrier Act  
    1988-12 Motor Fuel Responsibility for Reporting Diesel Fuel Used by Motor Carriers in Leased Commercial Vehicles  
    1988-13 Motor Fuel Record Requirements for Diesel Fuel Dealers and Motor Carriers  
    1988-14 S, U Industrial Processing Replaced by 2000-04
    1988-15 IIT, W Taxability of Deferred Compensation Replaced by 1997-02
    1988-16 IIT S Corporation Distributive Income and Losses  
    1988-17 IIT Reciprocal Agreements  
    1988-18 IIT Railroad Employee Benefits Replaced by 1989-57
    1988-19 IIT Taxability of Income as Beneficiary of a Trust Replaced by 2015-15
    1988-20 IIT Statute of Limitations for Issuing an Assessment or Refund Based on a Federal Audit  
    1988-21 IIT Homestead Property Tax Credit, Permanent Resident of a Nursing Home Replaced by 2002-2 
    1988-22 IIT Individual Retirement Accounts(IRA) Replaced by 2017-21
    1988-23 IIT Property Tax Credit Partial Use of Homestead for Business Purposes Replaced by 2002-3
    1988-24 IIT Homestead Property Tax Credit When Husband and Wife Share Homestead Replaced by 2002-4
    1988-25 IIT Deduction of Retirement and Pension Benefits Received from a Public Retirement System of Another State Replaced by 2018-21
    1988-26 IIT Allocation of Interest Income  
    1988-27 IIT Taxability of Cafeteria Plan Benefits  
    1988-28 IIT Taxability of Foster Care Payments  
    1988-29 IIT Taxability of Interest Income Derived from Bonds Issued by the Commonwealth of Puerto Rico or Its Authority  
    1988-30 IIT Taxability of Teachers Insurance and Association of American College Retirement Equity Fund Annuity Plans Replaced by RAB 2017-25
    1988-31 IIT Taxability of Partner's Guaranteed Payments  
    1988-32 SBT Sales Tax Exemption and Single Business Tax Credit for High Technology Businesses  

    1988-33

    S, U Newspaper Supplements  

    1988-34

    S, U Drop Shipments - Final Consumer Replaced by 2002-10
    1988-35 S, U Carpeting  
    1988-36 S, U Storage Facilities Replaced by 1989-05
    1988-37 S, U Taxability of Energy Supplied to Public Assistance Recipients Replaced by 1992-01
    1988-38 S, U Airline Meals Replaced by 1991-08
    1988-39 S, U Lessors Replaced by 2015-25
    1988-40 S Automotive Emissions Testing  
    1988-41 S, U Computer Software Replaced by 1999-05
    Replaces 1987-07
    1988-42 S Catered Meals Replaced by 2020-25
    1988-43 IIT Capital Gains & Losses Reported on Schedule D  
    1988-44 IIT Income under the Claim of Right Doctrine IRC 1341 Replaced by 1994-09
    1988-45 IIT Municipal Bonds - Original Issue Discount  
    1988-46 IIT Household Income Defined Replaced by 2015-18
    1988-47 IIT Taxability of Income Derived on an Indian Reservation  
    1988-48 IIT Taxability of Personal Service Income Received by a Nonresident Professional Athlete Replaced by RAB 2018-27
    1988-49 IIT Underpayment of Estimated Income Tax  
    1988-50 IIT Innocent Spouse Relief Replaced by 2000-9
  • 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 1989-34 for further information.

    Many of the RABs in this list are available by clicking on the RAB number. If you would like a copy of a RAB that is not available by clicking on the RAB number, please call the Tax Policy Division at 517-373-9600.

    1989 Revenue Administrative Bulletins
    Number Act Title Notes
    1989-01 S Payment of Sales Tax by Mobile Home Dealers Replaced by 1990-14
    1989-02 IIT Income from Indian Treaty - Fishing Activities Replaced by 1991-14
    1989-03 U Use Tax Base of Tangible Property Affixed to Real Estate by Manufacturer/Contractor  
    1989-04 SBT, IIT Certification Procedures for MI Community Foundation SBT Credit and Income Tax Credit Replaced by 1992-02
    1989-05 S, U Storage Facilities Replaced by 1990-02
    1989-06 S Agricultural Production Amendments  
    1989-07 S Federal Credit Unions Replaced by 1989-64
    1989-08 IIT Deductibility of Expenses Incurred to Carry Obligations of States Other Than Michigan  
    1989-09 IIT Capital Gains and Losses  
    1989-10 IIT Tax Exempt Status of Income from US Obligations  Replaced by RAB 2020-22
    1989-11 IIT Taxability of Discharge of Indebtedness, Inclusion in Household Income  
    1989-12 IIT Filing Requirements, Deductions, and Exemptions for Dependent Individuals  
    1989-13 Severance Native Gas  
    1989-14 Severance Filing Severance Tax Returns  
    1989-15 Severance Tax Rate on Marginal and Stripper Oil and Liquid Phase Condensate Production Replaced by 1992-08
    1989-16 Severance Liability of Common Purchaser  
    1989-17 Severance Liability of Audit Deficiencies  
    1989-18 Severance Marketing Costs Replaced by 1992-05
    1989-19 Severance Notice to Common Purchaser of Marketing Deductions for Use in Determining the Wellhead Value for Severance Tax Computations Replaced by RAB 2019-23
    1989-20 Severance Lease Use Gas Taxability Replaced by RAB 2019-23
    1989-21 Severance Payment to Producers for Processing Fees Subject to the Severance Tax  
    1989-22 Severance Severance Tax Not In Lieu of Other Taxes  
    1989-23 Severance Information Notice to Michigan Taxpayers Following Davis v Michigan Department of Treasury  
    1989-24 Cigarette Taxability of Cigarette Losses  
    1989-25 Cigarette Bonding Requirements for Taxpaying Cigarette Accounts  
    1989-26 Cigarette Cigarette Sales on Installations Operated by the Federal Government  
    1989-27 Cigarette Cigarette Tax Applicability to Michigan Correctional Facilities  
    1989-28 Cigarette Cigarette Sales to Tribe Members of Authorized Indian Communities  
    1989-29 Cigarette Cigarette Sales to Games of Chance  
    1989-30 Cigarette Cigarette and Tobacco Central Hotline Reporting Network - CATCH Program  
    1989-31 Cigarette Dual Cigarette Tax Registration for Chain Stores  
    1989-32 Cigarette Taxability of Cigarette Vending Machine Inventories  
    1989-34 Revenue Issuance of Bulletins and Letter Rulings Replaces 1987-02
    Replaced by 2016-20
    1989-35 Revenue Challenge of Assessment, Decision or Order Limited by Statute Replaced by 1994-01
    1989-36 Revenue Credit or Refund of Overpayment of Taxes or Credits in Excess of Tax Due and Applicable Interest Replaced by 1993-14
    1989-37 Revenue Statute of Limitation to Collect Assessment Replaced by 1993-15
    1989-38 Revenue Officer Liability  
    1989-39 Revenue Interpretations of Terms and Disclosure  
    1989-40 Revenue Disclosure of Tax Information, Subpoenas, Court Orders and Search Warrants Replaced by 1993-01
    1989-41 Inheritance Penalty and Interest Provisions  
    1989-42 Inheritance Notice Required for Releasing Holders  
    1989-43 Inheritance Automatic Waivers of Notice and/or 15-Day Waiting Period for Transfers of a Decedent's Property  
    1989-44 Inheritance Computation of Present Clear Market Value  
    1989-45 SBT Capital Acquisition Deduction Replaced by 1992-03
    1989-46 SBT Jurisdictional Standard Replaced by 1998-01
    1989-47 SBT Agriculture Exemption  
    1989-48 SBT Entities Under Common Control  
    1989-49 SBT Consolidated or Combined Reporting  
    1989-50 Revenue Inchoate Tax Liens  
    1989-51 SBT Small Business Credit and Statutory Exemption for Part-Year Shareholders/Partners  
    1989-52 Intangibles S Corp Income Deductions  
    1989-53 Revenue Penalty Provisions Replaced by 1990-05
    Replaces 1986-01
    1989-54 SBT Taxation of Real Estate Mortgage Investment Conduits (REMICs)  
    1989-55 SBT, IIT List of Certified Community Foundations for 1989 Replaced by 1989-58
    1989-56 S, U Taxability of Dry Hole or Dry Well Casing for Oil and Gas Well Drilling Operations  
    1989-57 IIT Railroad Employee Benefits Replaced by 1991-13
    Replaces 1988-18
    1989-58 SBT, IIT List of Certified Community Foundations for 1989 Replaces 1989-55
    1989-59 SBT, IIT Certification of Community Foundations for 1990  
    1989-60 IIT Reporting and Utilizing a Net Operating Loss for Michigan Income Tax and Household Income Purposes Replaced by 1993-09
    1989-61 S, U Revised Bad Debt Guidelines  Replaced by 2015-27
    1989-62 S Sale of Auto by Leasing Company Replaced by 1990-15
    1989-63 S Tax Base Used in Determining Sales Tax Liability on Food and Beverage at Fund Raiser Events Replaced by 1991-19
    1989-64 S Federal Credit Unions and Federal Home Loan Banks Replaces 1989-07
    1989-65 S, U Exemption for Commercial Radio and TV Broadcasters Replaced by 1997-01
    1989-66 U Transfer of Vehicles Among Relatives Replaced by 1990-37
    1989-67 Env Environmental Protection Regulation Fee Replaced by 1990-33
    1989-68 Revenue Deficiency Interest Rate See Most Current Interest Rate RAB
    1989-69 SBT Information Notice to Single Business Tax Taxpayers Concerning Caterpillar Inc. v Michigan Department of Treasury  
  • 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 1989-34 for further information.

    Many of the RABs in this list are available by clicking on the RAB number. If you would like a copy of a RAB that is not available by clicking on the RAB number, please call the Tax Policy Division at 517-373-9600.

    1990 Revenue Administrative Bulletins
    Number Act Title Notes
    1990-01 S, U Agricultural Production Replaced by 1991-11
    1990-02 S, U Storage Facilities Replaces 1989-05
    1990-03 S, U Exemption Application for Non-Profit Entities Replaced by 1995-03
    1990-04 U Tax Base for Vehicles, Aircraft, Watercraft, Mobile Homes, Off-Road Vehicles, and Snowmobiles Replaced by RAB 2017-26
    1990-05 Revenue Penalty Provisions Replaced by 1991-16
    Replaces 1989-53
    1990-06 IIT Michigan Residents Working Abroad Replaced by 2002-5
    1990-07 S Food for Human Consumption Replaced by 1991-18
    1990-08 IIT Treatment of Passive Activity Losses  
    1990-09 S Effective Coupon Rebates, Discounts on the Sales Tax Base Replaced by 1995-06
    1990-10 Revenue Deficiency Interest Rate See Most Current Interest Rate RAB
    1990-11 S Sales Tax Treatment of Delivery Charges Replaced by 1993-07
    1990-12 IIT Homestead Property Tax Credit When Property Taxes Are Adjusted for Prior Years  
    1990-13 Severance Allowable Marketing Costs Deductions Replaced by 1992-09
    1990-14 S Payment of Sales Tax by Mobile Home Dealers Replaced by 1991-20
    1990-15 S Sale of Auto by a Leasing Company and Other Sellers Not Licensed by Secretary of State Replaces 1989-62
    Replaced by 2020-11
    1990-16 Diesel Requirements for Sellers and Purchasers of Diesel Fuel Replaces 1988-03
    1990-17 Revenue Privately Printed Tax Returns - Requirements and Permissible Uses Replaced by 1994-02
    1990-18   Department of Treasury Field Offices Replaced by 1991-10
    1990-19 SBT, IIT Availability of Community Foundation Credit for Tax Year 1990 and List of Certified Community Foundations for Tax Year 1990

    Replaced by 1990-28
    Replaces 1989-63

    1990-20 Motor Fuel Motor Fuel 2% Evaporation and Loss Deduction, Current Billing Rate  
    1990-21 Motor Fuel Wholesale Distributor 2% Evaporation and Loss Deduction Consignment Sales Absence of 1/3 Loss Deduction  Replaced by 2002-09
    1990-22 IIT Income Tax Treatment of a Child's Unearned Income  
    1990-23 IIT Nonresident Credit for Tax Imposed by State of Residence  
    1990-24 S, U Sales and Use Tax Guidelines for Veterinarians  
    1990-25 Revenue Penalty Provisions Replaced by 1991-16
    1990-27 SBT, IIT Certification of Community Foundations for 1991  
    1990-28 SBT, IIT Updated Listing of Certified Community Foundations for Tax Year 1990 Replaces 1990-19
    1990-29 Diesel Consignment Sales of Diesel Fuel  
    1990-30 S Notice of Change of Prepaid Gasoline Sales Tax Rate Replaced by 1991-06
    1990-31 S, U Exemption for Foreign Diplomatic Personnel Replaced by 2009-06
    1990-32 S, U Exemption and Requirements- Radio, TV, Farm Replaced by 2002-15
    1990-33 Environmental Protection Environmental Protection Regulation Fee Replaces 1989-67
    Replaced by 2014-12
    1990-34 SBT Single Business Tax Base of a No Fault Insurer Collecting Premiums to the Catastrophic Claims Association  
    1990-35 SBT Treatment of Terminated Pension Plans  
    1990-36 U Use Tax Base of Tangible Personal Property Affixed to Real Estate by a Manufacturer/Contractor Replaced by 1993-5
    1990-37 U Limited Use Tax Exemption on the Transfer of Motor Vehicles, Aircraft, Watercraft, Mobile Homes, Off-Road Vehicles, and Snowmobiles Among Relatives and Others Replaces 1989-66
    Replaced by 1998-04
  • 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 1989-34 for further information.

    Many of the RABs in this list are available by clicking on the RAB number. If you would like a copy of a RAB that is not available by clicking on the RAB number, please call the Tax Policy Division at 517-373-9600.

    1991 Revenue Administrative Bulletins
    Number Act Title Notes
    1991-01 U Exemption on Transfer of Vehicles Replaced by RAB 2020-20
    1991-02 IIT Income Tax Exemption, Household Income and Income Tax Collection Deferment for Military Personnel Serving in Operation Desert Storm - Determination, Filing Requirements  
    1991-03 Revenue Deficiency Interest Rate See Most Current Interest Rate RAB
    1991-04 Motor Fuel Diesel Tax Rate Charged on Fuel Dispensed Through Key Pump and Card Pump Systems Replaced by 1991-12
    1991-05 S Refund of Sales Tax on Vehicles, Lemon Law Replaced by 1995-09
    1991-06 S Notice of Change of Prepaid Gasoline Sales Tax Rate Replaced by 1994-04
    Replaces 1990-30
    1991-07 SBT, IIT Availability of Community Foundation Tax Credit for 1991 and List of Certified Community Foundations for Tax Year 1991 Replaced by 1991-17
    1991-08 S Airline Meals Replaces 1988-38
    1991-09 Revenue Deficiency Interest Rate See Most Current Interest Rate RAB
    1991-10   Department of Treasury Field Offices Replaces 1990-18
    1991-11 S Agricultural Production Amendments Replaces 1990-01
    1991-12 Motor Fuel Diesel Tax Rate Charged on Fuel Dispensed Through Key Pump and Card Pump Systems Replaces 1991-04
    1991-13 IIT Railroad Employee Benefits Replaces 1989-57
    1991-14 IIT Income from Indian Treaty - Fishing Activities Replaces 1989-02
    1991-15 S, U Taxation In the Construction Business Replaced by 1999-02
    1991-16 Revenue Penalty Provisions Replaced by 1995-04
    Replaces 1990-05
    1991-17 SBT, IIT Updated Listing of Certified Community Foundations for Tax Year 1991 Replaces 1991-07
    1991-18 S, U Food for Human Consumption Replaces 1990-07 and replaced by 2002-20

    1991-19

    S, U Tax Base Used in Determining Sales Tax Liability on Food and Beverages Served at Fundraising Events

    Replaces 1989-63

    Replaced by 2020-25

    1991-20 S Payment of Sales Tax By Mobile Home Dealers Replaces 1990-14
  • 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 1989-34 for further information.

    Many of the RABs in this list are available by clicking on the RAB number. If you would like a copy of a RAB that is not available by clicking on the RAB number, please call the Tax Policy Division at 517-373-9600.

    1992 Revenue Administrative Bulletins
    Number Act Title Notes
    1992-01 S, U Taxation of Energy Supplied to Public Assistance Recipients Replaces 1988-37
    1992-02 SBT, IIT Community Foundation Credit Extended Replaced by 1995-10
    Replaces 1989-04
    1992-03 SBT Capital Acquisition Deduction Replaces 1989-45
    1992-04 S, U Taxation of Prescription Drugs Replaced by 1992-12
    1992-05 Severance Marketing Costs Replaces 1989-18
    Replaced by RAB 2019-23
    1992-06 Severance Gas Used in Gas Injected Operations  
    1992-07 Revenue Deficiency Interest Rate See Most Current Interest Rate RAB
    1992-08 Severance Tax Rate on Marginal and Stripper Oil and Liquid Phase Condensation Production Replaces 1989-15
    1992-09 Severance Allowable Marketing Cost Deductions to Severance Tax Replaces 1990-13
    Replaced by RAB 2019-23
    1992-10 SBT, IIT Credit for Cash Donations to Eligible Shelters for the Homeless, Food Kitchens and Food Banks  
    1992-11 SBT, IIT Availability of Community Foundation Credit for Tax Year 1992 and List of Certified Community Foundations for Tax Year 1992  
    1992-12 S, U Prescription Drugs Replaces 1992-04
  • 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 1989-34 for further information.

    Many of the RABs in this list are available by clicking on the RAB number. If you would like a copy of a RAB that is not available by clicking on the RAB number, please call the Tax Policy Division at 517-373-9600.

    1993 Revenue Administrative Bulletins
    Number Act Title Notes
    1993-01 Revenue Disclosure of Tax Return Information Replaces 1989-40
    1993-02 Revenue Interest Rate See Most Current Interest Rate RAB
    1993-03 S, U Taxation of Prescription Drugs  
    1993-04 SBT Land Removed from a Farmland Development Rights Agreement  
    1993-05 U Use Tax Base of Tangible Personal Property Affixed to Real Estate by Contractors/Manufacturers Replaces 1990-36
    Replaced by RAB 2016-24
    1993-06 S, U Road Treatments  
    1993-07 S Delivery Services by Retailers Replaces 1990-11
    Replaced by 2002-11
    1993-08 S, U Interstate Commerce Carriers Replaced by 2016-2
    1993-09 IIT Reporting and Utilizing a Net Operating Loss For Michigan Income Tax and Household Income Purposes Replaces 1989-60
    Replaced by 1998-03
    1993-10 SBT, S, U Enterprise Zone Act Sales and Use Tax Exemptions and Single Business Tax Credit Replaces 1988-01
    1993-11 SBT, IIT Availability of Community Foundation Tax Credit for Tax Year 1993 and List of Certified Community Foundations for Tax Year 1993  
    1993-12 Revenue Interest Rate See Most Current Interest Rate RAB
    1993-13 Diesel Disclosure of Revoked Diesel Fuel Retailer's Licenses  
    1993-14 Revenue Credit or Refund of Overpayment of Taxes or Credits in Excess of Tax Due and Applicable Interest Replaced by 1996-04
    Replaces 1989-36
    1993-15 Revenue Statute of Limitations to Collect an Assessment Replaces 1989-37
    Replaced by 2019-21
  • 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 1989-34 for further information.

    Many of the RABs in this list are available by clicking on the RAB number. If you would like a copy of a RAB that is not available by clicking on the RAB number, please call the Tax Policy Division at 517-373-9600.

    1994 Revenue Administrative Bulletins
    Number Act Title Notes
    1994-01 Revenue Challenge of Assessment, Decision or Order Limited by Statute Replaces 1989-35
    1994-02 Revenue Privately Printed Tax Returns, Requirements and Permissible Uses Replaces 1990-17
    1994-03 S, U Sales and Use Tax Applications for Real Property Construction Contracts Offered/Made Before March 15, 1994 and Accepted Before June 15, 1994, and Bona Fide Sales or Lease Agreements Made Before March 15, 1994  
    1994-04 S Notice of Change of Prepaid Gasoline Sales Tax Rate Replaces 1991-06
    1994-05 S Sales Tax to be Applied Based Upon Delivery Date  
    1994-06 Revenue Interest Rate See Most Current Interest Rate RAB
    1994-07 U Use Tax to be Applied to Leases Spanning the May 1, 1994 Rate Increase from 4% to 6%  
    1994-08 S, U Residential Utilities  
    1994-09 IIT Taxability of Repayments Made Under the Claim of Right Replaces 1988-44
    1994-10 SBT, IIT Availability of Community Foundation Tax Credit for Tax Year 1994 and List of Certified Community Foundations for Tax Year 1994  
    1994-11 Revenue Interest Rate See Most Current Interest Rate RAB
    1994-12 SBT, IIT Treatment of an Election Under IRC 338  
  • 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 1989-34 for further information.

    Many of the RABs in this list are available by clicking on the RAB number. If you would like a copy of a RAB that is not available by clicking on the RAB number, please call the Tax Policy Division at 517-373-9600.

    Number Act Title Notes

    1995-01 S, U Sales and Use Tax Guidelines for Distinguishing Between the Sale of a Service and the Sale of Tangible Personal Property  Replaced by 2004-3
    1995-02 Tobacco Seizure of Contraband Tobacco Products -- Administrative Hearing Replaced by 1996-03
    1995-03 S, U Non-Profit Entities IRC 501 (3) & (4) 

    Replaces 1990-03

    Replaced by 2020-25

    1995-04 Revenue Penalty Provisions Replaced by 2005-3
    1995-06 S Effect of Coupons, Rebates and Discounts on the Sales Tax Base Replaces 1990-09
    1995-07 SBT, IIT List of Certified Community Foundations for 1995  
    1995-08 Revenue Interest Rate See Most Current Interest Rate RAB
    1995-09 S Sales Tax Refund Procedures Under the 'Lemon Law' Replaces 1991-05
    Replaced by 2019-19
    1995-10 SBT, IIT Community Foundation Credit Extended Replaces 1992-02
  • 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 1989-34 for further information.

    Many of the RABs in this list are available by clicking on the RAB number. If you would like a copy of a RAB that is not available by clicking on the RAB number, please call the Tax Policy Division at 517-373-9600.

    1996 Revenue Administrative Bulletins
    Number Act Title Notes
    1996-01 IIT Severance Tax Paid in Lieu of Other Taxes Replaced by RAB 2001-5
    1996-02 Revenue Interest Rate See Most Current Interest Rate RAB
    1996-03 Tobacco Seizure of Contraband Tobacco Products; Administrative Hearings Replaces 1995-02
    1996-04 Revenue Credit or Refund of Overpayment of Taxes or Credits In Excess of Tax Due and Applicable Interest

    Replaces 1993-14
    Replaced by 2020-24

    1996-05 Revenue Interest Rate Replaces 1996-02
    1996-06 S, U Sales and Use Tax Exemptions and Requirements Replaces 1990-32
    Replaced by 2002-15

    1996-07

    SBT, IIT List of Certified Community Foundations for 1996  
  • 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 1989-34 for further information.

    Many of the RABs in this list are available by clicking on the RAB number. If you would like a copy of a RAB that is not available by clicking on the RAB number, please call the Tax Policy Division at 517-373-9600.

    1997 Revenue Administrative Bulletins
    Number Act Title Notes
    1997-01 S, U Commercial Radio and TV Broadcasters Replaces 1989-65
    1997-02 IIT Treatment of Deferred Compensation Replaces 1988-15
    1997-03 Revenue Interest Rate See Most Current Interest Rate RAB
    1997-04 Revenue Interest Rate See Most Current Interest Rate RAB
    1997-05 SBT, IIT List of Certified Community Foundations for 1997  
  • 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 1989-34 for further information.

    Many of the RABs in this list are available by clicking on the RAB number. If you would like a copy of a RAB that is not available by clicking on the RAB number, please call the Tax Policy Division at 517-373-9600.

    1998 Revenue Administrative Bulletins
    Number Act Title Notes
    1998-08 SBT, IIT List of Certified Community Foundations for 1998  
    1998-07 Revenue Interest Rates Replaces 1998-02
    Replaced by 1999-03
    1998-06 SBT The Effect of Michigan Catastrophic Claims Association Refunds on the Single Business Tax Base of Motor Vehicle Insurers  
    1998-05 Income Tax Individual Income Tax Treatment of Motor Vehicle Insurance Premium Refunds  
    1998-04 Use Tax Limited Use Tax Exemption on the Transfer of Motor Vehicles, Aircraft, Watercraft, Mobile Homes, Off-road Vehicles, and Snowmobiles Between Relatives and Others Replaces 1990-37
    Replaced by 2002-19
    1998-03 Income Tax Income Tax - Computing and Using a Net Operating Loss for Michigan Income Tax and Household Income Purposes Replaces 1993-09
    1998-02 Revenue Interest Rates Replaces 1997-04
    1998-01 SBT Single Business Tax Nexus Standards Replaces 1989-46
  • 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 1989-34 for further information.

    Many of the RABs in this list are available by clicking on the RAB number. If you would like a copy of a RAB that is not available by clicking on the RAB number, please call the Tax Policy Division at 517-373-9600.

    1999 Revenue Administrative Bulletins
    Number Act Title Notes
    1999-01 Use Use Tax Nexus Standards  
    1999-02 S, U Sales and Use Taxation in the Construction Industry

    Replaces 1991-15,
    Replaced by  2016-18.

    1999-03 Revenue Interest Rates Replaces 1998-07
    Replaced by 1999-06
    1999-04 S Notice of Change of Prepaid Gasoline Sales Tax Rate Replaces 1994-04
    Replaced by 1999-08
    1999-05 S, U Sales and Use Taxation of Computer Software Replaces 1988-41
    1999-06 Revenue Interest Rates Replaces 1999-03
    Replaced by 2000-01
    1999-07 SBT, IIT List of Certified Community Foundations for Tax Year 1999 Single Business Tax Credit and Income Tax Credit  
    1999-08 MCL 205.56a; MSA 7.527(1) Notice of Change of Prepaid Gasoline Sales Tax Rate Replaces 1999-04
    Replaced by 2000-02
    1999-09 Revenue Effect of Federal Entity Classification Election on Michigan Taxes  
    1999-10 SBT Single Business Tax Foreign Tax Base Retroactivity  
    1999-11 Sales, SBT Industrial Restructuring Alternative Sales Factor Apportionment    
    1999-12 Estate Tax Estate Tax Penalty and Waiver Provisions  
  • 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 1989-34 for further information.

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

    2000 Revenue Administrative Bulletins
    Number Act Title Notes
    2000-01 Revenue Interest Rates Replaces 1999-06
    Replaced by 2000-07
    2000-02 S Notice of Change of Prepaid Gasoline Sales Tax Rate Replaces 1999-08
    Replaced by
    2000-10
    2000-03 S, U Sales and Use Tax Direct Payment Requirements  
    2000-04 S, U Sales and Use Tax  - Industrial Processing  Replaces 1988-14
    2000-05 SBT, IIT Michigan Tax Treatment of Federal Qualified Subchapter S Subsidiary (QSub) Election  
    2000-06 Revenue Withdrawal of Letter Rulings RAB 2016-20 supersedes
    definition of Letter Ruling
    2000-07 Revenue Interest Rates

    Replaces 2000-01
    Replaced by 2001-01

    2000-08 SBT, IIT List of Certified Community Foundations For Tax Year 2000 Single Business Tax Credit and Income Tax Credit  
    2000-09 IIT Individual Income Tax Relief From Joint and Several Liability on Joint Returns Replaces 1988-50
    2000-10 S Notice of Change of Prepaid Gasoline Sales Tax Rate Replaces 2000-02
    Replaced by 2002-01
  • 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 1989-34 for further information.

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

    2001 Revenue Administrative Bulletins
    Number Act Title Notes
    2001-6 SBT,IIT List of Certified Community Foundations for Tax Year 2001 Single Business Tax Credit and Income Tax Credit  
    2001-5 IIT Individual Income Tax - Severance Tax Paid in Lieu of Other Taxes Replaces 1996-1
    2001-4 SBT Single Business Tax Foreign Trucking Supplement to 2001-2
    2001-3 Revenue Interest Rates Replaces 2001-01 
    Replaced by 2002-12
    2001-2 SBT Single Business Tax Base for Foreign Person  
    2001-1 Revenue Interest Rates Replaces 2000-07
    Replaced by 2001-03
  • 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 1989-34 for further information.

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

    2002 Revenue Administrative Bulletins
    Number Act Title Notes
    2002-1 S Notice of Change in Prepaid Gasoline Sale Tax Rate

    Replaced by 2002-13

    2002-2 IIT Homestead Property Tax Credit Permanent Resident of a Nursing Home

    Replaces 1988-21,
    Replaced by RAB 2017-8

    2002-3 IIT Property Tax Credit Partial Use of Homestead for Business Purposes

    Replaces 1988-23

    2002-4

    IIT

    Homestead Property Tax Credit When Adults Other Than Husband and Wife Share Homestead

    Replaces 1988-24

    2002-5

    IIT

    Michigan Residents Working Abroad

    Replaces 1990-6

    2002-6

    Motor Fuel

    Liquefied Petroleum Gas, Licensing, Collecting, and Remitting Tax

    Replaces 1988-4

    2002-7

    Motor Fuel

    Computation of Gas Tax Proper Measurement of Taxable Gallonage

    Supplement to 1988-6

    2002-8

    Motor Fuel

    Tax Refunds and Deductions

    Supplement to 1988-8

    2002-9

    Motor Fuel

    Wholesale Remittance Fee Allowance Consignment Sales Absence of 1/3 Remittance Fee Allowance

    Supplement to 1990-21

    2002-10

    S,U

    Drop Shipments

    Replaces 1988-34

    2002-11 S Treatment of Delivery Services Provided by Retailers

    Replaces 1993-07
    Replaced by 2015-17

    2002-12 Revenue Interest Rates

    Replaces 2001-3
    Replaced by 2002-17

    2002-13 S Notice of Change in Prepaid Gasoline Sales Tax Rate

    Replaces 2002-1
    Replaced by 2002-18

    2002-14 SBT Apportionment Sourcing for Financial Organizations

     

    2002-15 S,U Sales and Use Tax Exemptions and Requirements

    Replaces 1996-6

    2002-16 SBT Single Business Tax - Financial Organizations Defined

     

    2002-17 Revenue Interest Rate

    Replaces 2002-12

    2002-18 S Notice of Change in Prepaid Gasoline Sales Tax Rate

    Replaces 2002-13

    2002-19 U
    Limited Use Tax Exemption on the Transfer on the Transfer of Motor Vehicles, Aircraft, Watercraft, Mobile Homes, Off-Road Vehicles and Snowmobiles Between Relatives and Others.

    Replaces  1998-4
    Replaced by 2018-5

    2002-20 S Sales Tax - Food for Human Consumption

    Replaces  1987-8 and 1991-18
    Replaced by 2009-8

  • 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 1989-34 for further information.

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

    2003 Revenue Administrative Bulletins
    Number Act Title Notes
    2003-1 Revenue Interest Rates Replaces 2002-17
    Replaced by 2003-2
    2003-2 Revenue Interest Rates Replaces 2003-1
    Replaced by 2004-2
    2003-3 Revenue Notice of Change in Pre Paid Gasoline Sales Tax Rate Replaces 2002-18
    2003-4 Revenue Flow-through Entity Withholding Tax Replaced by 2010-07
    2003-5 Revenue Certified Community Foundations for Tax Year 2003  
  • 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 1989-34 for further information.

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

    Number Act Title Notes

    2004-1 Income Tax Composite Income Tax Return Filing  
    2004-2 Revenue Interest Rate Replaces 2003-2
    2004-3 Sales Tax Sales and Use Tax Guidelines for Distinguishing Between the Sale of a Service and the Sale of Tangible Personal Property Replaces 1995-1
    2004-4 Revenue Interest Rate Replaces 2004-2
    2004-5 SBT and IIT List of Certified Community Foundations for Tax Year 2004 - Single Business Tax Credit and Income Tax Credit  
  • 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 1989-34 for further information.

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

    2005 Revenue Administrative Bulletins
    Number Act Title Notes
    2005-1 Sales Tax Notice of Change in Prepaid Gasoline Sales Tax Rate  Replaces RAB 2003-3
    2005-2 Revenue Act Interest Rate Replaced by  RAB 2005-4
    2005-3 Revenue Act Penalty Provisions Replaces RAB 1995-4
    2005-4 Revenue Act Interest Rate Replaces RAB 2005-2
  • 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 1989-34 for further information.

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

    2006 Revenue Administrative Bulletins
    Number Act Title Notes
    2006-1 SBT & IIT List of Certified Community Foundations for Tax Year 2005 Single Business Tax Credit and Income Tax Credit  
    2006-2 Sales Tax Notice of Change in Prepaid Gasoline Sales Tax Rate Replaces RAB 2005-1
    2006-3 Revenue Interest Rate Replaces RAB 2005-4
    2006-4 Revenue Interest Rate Replaces RAB 2006-3
    2006-5 SBT & IIT List of Certified Community Foundations for Tax Year 2006 Single Business Tax Credit and Income Tax Credit.  
  • 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 1989-34 for further information.

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

    2007 Revenue Administrative Bulletins
    Number Act Title Notes
    2007-1 Sales Tax Notice of Change in Prepaid Gasoline Sales Tax Rate Replaced by RAB 2008-1
    2007-2 Revenue Act Interest Rate Replaced by RAB 2007-4
    2007-3 Income Tax
    SBT
    List of Certified Community Foundations for Tax Year 2007 Single Business Tax Credit and Income Tax Credit  
    2007-4 Revenue Act Interest Rate Replaced by RAB 2008-2
    2007-5 SBT Single Business Tax - Final Return of Fiscal Year Taxpayer  
    2007-6 MBT Michigan Business Tax - "Actively Solicits" Defined  
  • 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 1989-34 for further information.

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

    2008 Revenue Administrative Bulletins
    Number Act Title Notes
    2008-1 Sales Tax Notice of Change in Prepaid Gasoline Sales Tax Rate Replaces RAB 2007-1
    2008-2 Revenue Act Interest Rate Replaces RAB 2007-4
    2008-3 Sales Tax Act Notice of Change in Prepaid Gasoline Sales Tax Rate Replaces RAB 2008-1
    2008-4 MBT Michigan Business Tax Nexus Standards  
    2008-5 Revenue Act Interest Rate Replaces RAB 2008-2
    2008-6 Income Tax / MBT List of Certified Community Foundations for Tax Year 2008  
    2008-7 MBT List of Certified Education Foundations for Tax Year 2008  
    2008-8 Revenue Act Revenue Act - Audits and the Suspension of the Statute of Limitations.  Replaced by 2015-26
  • 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 1989-34 for further information.

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

    2009 Revenue Administrative Bulletins
    Number Act Title Notes
    2009-1 Sales Tax Notice of Change in Prepaid Gasoline Sales Tax Rate Replaces RAB 2008-3
    2009-2 Tobacco Products Tax Secondary Wholesaler Licensure  
    2009-3 Sales Tax Notice of Change in Prepaid Gasoline Sales Tax Rate Replaces RAB 2009-1
    2009-4 Revenue Act Interest Rate Replaces RAB 2008-5
    2009-5 Sales Tax Notice of change in Prepaid Gasoline Sales Tax Rate Replaces RAB 2009-3
    2009-6 Sales & Use Tax Exemption for Foreign Diplomatic Personnel Replaces RAB 1990-31;
    Replaced by RAB 2013-4
    2009-7 Rev Act Interest Rate Replaces RAB 2009-4
    2009-8 Sales Tax Food for Human Consumption Replaces RAB 2002-20
    2009-9 Income Tax/MBT List of Certified Community Foundations for Tax Year 2009 Michigan Business Tax Credit and Individual Income Tax Credit  
    2009-10 MBT List of Certified Education Foundations for Tax Year 2009 Michigan Business Tax Credit  
  • 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 1989-34 for further information.

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

    2010 Revenue Administrative Bulletins
    Number Act Title Notes
    2010-1 MBT

    Unitary Business Group Control Test

     

    2010-2 MBT

    Unitary Business Group Relationship Tests

     

    2010-3 Revenue Interest Rate Replaces RAB 2009-7
    Replaced by RAB 2010-6
    2010-4 Sales Tax Notice of Change in Prepaid Gasoline Sales Tax Rate Replaces RAB 2009-5
    2010-5 MBT Where Benefit of Services is Received  
    2010-6 Revenue Interest Rate Replaces RAB 2010-3
    2010-7 IIT Flow Through Entity Withholding Tax Replaces RAB 2003-4
    2010-8 IIT Flow Through Entity Withholding Tax Issues on Composite Returns  
    2010-9 IIT and MBT List of Certified Community Foundations for Tax Year 2010Michigan Business Tax Credit and Individual Income Tax Credit  
    2010-10 MBT List of Certified Education Foundations for Tax Year 2010 Michigan Business Tax Credit  
  • 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 1989-34 for further information.

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

    2011 Revenue Administrative Bulletins
    Number Act Title Notes
    2011-1 Sales Tax

    Notice of Change in Prepaid Gasoline Sales Tax Rate

    Replaces RAB 2010-4

    2011-2 Revenue

    Interest Rate

    Replaces RAB 2010-6
    Replaced by RAB 2011-4

    2011-3 Sales Tax Notice of Change in Prepaid Gasoline Sales Tax Rate Replaces RAB 2011-1
    2011-4 Revenue Act Interest Rate Replaces RAB 2011-2
    2011-5 IIT and MBT

    List of Certified Community Foundations for Tax Year 2011
    Michigan Business Tax Credit and Individual Income Tax Credit.

    Tax Year 2011
    2011-6 MBT

    List of Certified Education Foundations for Tax Year 2011 Michigan Business Tax Credit

    Tax Year 2011
  • 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 1989-34 for further information.

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

    2012 Revenue Administrative Bulletins
    Number Act Title Notes
    2012-1 Sales Tax Notice of Change in Prepaid Gasoline Sales Tax Rate Replaces RAB 2011-3
    2012-2 Sales Tax Notice of Change in Prepaid Gasoline Sales Tax Rate Replaces RAB 2012-1
    2012-3 Revenue Act Interest Rate Replaces RAB 2011-4
    2012-4 Revenue Act Interest Rate Replaces RAB 2012-3
    2012-5 MBT List of Certified Community Foundations for Tax Year 2012 Michigan Business Tax Credit Tax Year 2012
    2012-6 MBT List of Certified Education Foundations for Tax Year 2012 Michigan Business Tax Credit Tax Year 2012
    Number
    Act
    Title
    Notes
    Sales Tax
    Notice of Change in Prepaid Gasoline Sales Tax Rate
    Replaces RAB 2011-3
    Sales Tax
    Notice of Change in Prepaid Gasoline Sales Tax Rate
    Replaces RAB 2012-1
    Revenue Act
    Interest Rate
    Replaces RAB 2011-4
    Revenue Act
    Interest Rate
    Replaces RAB 2012-3
    MBT
    List of Certified Community Foundations for Tax Year 2012 Michigan Business Tax Credit
    Tax Year 2012
    MBT
    List of Certified Education Foundations for Tax Year 2012 Michigan Business Tax Credit
    Tax Year 2012
  • 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 1989-34 for further information.

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

    2013 Revenue Administrative Bulletins
    Number Act Title Notes
    2013-1 Corporate Income Tax Unitary Business Group Control Test And Relationship Tests Replaced by 2018-12
    2013-2 Sales Tax Notice of Change in Prepaid Gasoline Sales Tax Rate Replaces RAB 2012-2
    2013-3 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel
    in Effect for the Month of April 2013
    Replaces RAB 2013-2
    2013-4 Sales & Use Tax, Airport Parking Tax,
    and Conv. Facility Dev. Tax
    Exemption for Foreign Diplomatic Personnel Replaces RAB 2009-6
    2013-5 Revenue Act Interest Rate Replaces RAB 2012-4
    2013-6 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel
    in Effect for the Month of May 2013
    Replaces RAB 2013-3
    2013-7 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel
    in Effect for the Month of June 2013
    Replaces RAB 2013-6
    2013-8 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel
    in Effect for the Month of July 2013
    Replaces RAB 2013-7
    2013-9 Corporate Income Tax Corporate Income Tax – “Actively Solicits”  
    2013-10 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel
    in Effect for the Month of August 2013
    Replaces RAB 2013-8
    2013-11 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel
    in Effect for the Month of September 2013
    Replaces RAB 2013-10
    2013-12 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel
    in Effect for the Month of October 2013
    Replaces RAB 2013-11
    2013-13 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel
    in Effect for the Month of November 2013
    Replaces RAB 2013-12
    2013-14 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel
    in Effect for the Month of December 2013
    Replaces RAB 2013-13
    2013-15 Revenue Act Interest Rate Replaces RAB 2013-5
    2013-16 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel
    in Effect for the Month of January 2014
    Replaces RAB 2013-14
  • 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 1989-34 for further information.

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

    Number
    Act
    Title
    Notes
    Michigan Business Tax
    List of Certified Education Foundations for Tax Year 2013
     
    Michigan Business Tax
    List of Certified Community Foundations for Tax Year 2013
     
    Sales Tax
    Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of February 2014
    Replaces 2013-16
    Sales Tax
    Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of March 2014
    Replaces 2014-3
    Corporate Income Tax
    Michigan Corporate Income Tax Nexus Standards
     
    Sales Tax
    Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of April 2014
    Replaces 2014-4
    Sales Tax
    Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of May 2014
    Replaces 2014-6
    Sales Tax
    Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of June 2014
    Replaces 2014-7
    Revenue Act
    Interest Rate
    Replaces RAB 2013-15
    Sales Tax
    Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of July 2014
    Replaces 2014-8
    Sales Tax
    Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of August 2014
    Replaces 2014-10
    Environmental Protection
    Environmental Protection Regulatory Fee
    Replaces 1990-33
    Sales Tax
    Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of September 2014
    Replaces 2014-11
    Sales Tax
    Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of October 2014
    Replaces 2014-13
    Sales Tax
    Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of November 2014
    Replaces 2014-14
    Revenue Act
    Interest Rate
    Replaces RAB 2014-9
    Sales Tax
    Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of December 2014
    Replaces RAB 2014-15
    Sales Tax
    Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of January 2015
    Replaces RAB 2014-17


     

  • 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 1989-34 for further information.

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

    Number
    Act
    Title
    Notes
    Sales Tax
    Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of February 2015
    Replaces 2014-18
    Sales Tax
    Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of March 2015
    Replaces 2015-1
    Sales Tax
    Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of April 2015
    Replaces 2015-2
    Michigan Business Tax
    List of Certified Community Foundations for Tax Year 2014
     
    Michigan Business Tax
    List of Certified Education Foundations for Tax Year 2014
     
    Sales Tax
    Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of May 2015
    Replaces 2015-3
    Revenue Act
    Interest Rate
    Replaces 2014-16
    Sales Tax
    Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of June 2015
    Replaces 2015-6
    Sales Tax
    Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of July 2015
    Replaces 2015-8
    Sales Tax
    Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of August 2015
    Replaces 2015-9
    NREPA
    Environmental Protection Regulatory Fee
    Replaces 2014-12
    Sales Tax
    Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of September 2015
    Replaces 2015-10
    Sales & Use Tax, Airport Parking Tax, and Conv. Facility Dev. Tax
    Exemption for Foreign Diplomatic Personnel
    Replaces 2013-4
    Revenue Act
    Filing and Remitting “Same Day” Tax Returns and Payments When There is an Electronic Funds Transfer or Michigan Treasury Online System Failure
     
    Income Tax
    Taxability of Income to Estates, Trusts or Beneficiaries
    Replaces 1988-19
    Sales Tax
    Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of October 2015
    Replaces 2015-12
    Sales Tax
    Sales Tax Treatment of Delivery and Installation Services Provided by Retailers
    Replaces 2002-11
    Income Tax
    Income Tax – Total Household Resources Defined
    Replaces RAB 1988-46
    Sales Tax
    Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of November 2015
    Replaced by RAB 2015-24
    Corporate Income Tax
    Corporate Income Tax, Where Benefit of Services is Received
     
    Revenue Act
    Interest Rate
    Replaces 2015-7, Replaced by RAB 2016-10
    Sales and Use Tax
    Sales and Use Tax Nexus Standards for Out-of-State Sellers
     
    Revenue Act
    Officer Liability
    Replaces 1989-38
    Sales Tax
    Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of December 2015
    Replaces RAB 2015-19
    Replaced by 2015-28
    Sales and Use Tax
    Sales and Use Taxes - Lessors
    Replaces 1988-39
    Replaced by RAB 2020-16
    Revenue Act
    Revenue Act - Audits and the Statute of Limitations
    Replaces 2008-8
    Sales and Use Tax
    Sales and Use Tax Bad Debt Deduction
    Replaces RAB 1989-61, Replaced by RAB 2019-3
    Sales Tax
    Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of January 2016
    Replaces RAB 2015-24
    Replaced by RAB 2016-1


     

  • 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
    2016-1 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of February 2016 Replaces 2015-28
    Replaced by 2016-5
    2016-2 Sales and Use Sales and Use Tax Treatment of Interstate Motor Carriers Replaces 1993-8
    2016-3 Income Tax Income Tax - Treatment of Gambling Gains, Losses, and Expenses Replaces 1987-3
    2016-4 Sales and Use Determination of Tangible Personal Property or Real Property  
    2016-5 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of March 2016 Replaces 2016-1
    Replaced by 2016-6
    Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of April 2016 Replaces 2016-5
    Replaced by 2016-7
    2016-7 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of May 2016 Replaces 2016-6
    Replaced by 2016-11
    2016-8 Michigan Business Tax List of Certified Community Foundations for Tax Year 2015 Michigan Business Tax Credit  
    2016-9 Michigan Business Tax
    List of Certified Education Foundations for Tax Year 2015 Michigan Business Tax Credit
     
    2016-10 Revenue Act Interest Rate Replaces 2015-21
    Replaced by RAB 2016-21
    2016-11 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of June 2016 Replaces 2016-7
    Replaced by RAB 2016-12
    2016-12 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of July 2016 Replaces 2016-11
    Replaced by RAB 2016-15
    2016-13 Income Tax Individual Income Tax – Railroad Employee Benefits Replaces 1991-13
    2016-14 Sales and Use Sales and Use Tax Exemption Claim Procedures and Formats Replaces 2002-15
    2016-15 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of August 2016 Replaces 2016-12
    Replaced by RAB 2016-16
    2016-16 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of September 2016 Replaces RAB 2016-15
    Replaced by RAB 2016-17
    2016-17 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of October 2016 Replaces RAB 2016-16
    Replaced by RAB 2016-19
    2016-18 Sales and Use Tax Sales and Use Taxation of the Construction Industry (Excluding Manufacturer/Contractor) Replaces RAB 1999-2
    Replaced by RAB 2019-15
    2016-19 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of November 2016 Replaces RAB 2016-17,
    Replaced by 2016-22
    2016-20 Revenue Act Issuance of Bulletins, Letter Rulings, and Other Guidance for Taxpayers Replaces RAB 1989-34;
    Supersedes definition of
    Letter Ruling in RAB 2000-6
    2016-21 Revenue Act Interest Rate Replaces RAB 2016-10,
    Replaced by RAB 2017-9
    2016-22 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of December

    Replaces RAB 2016-19,
    Replaced by RAB 2016-23

    2016-23 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of January Replaces RAB 2016-22, Replaced by RAB 2017-1
    2016-24 Use Tax Use Tax Base of Tangible Personal Property Affixed to Real Estate by a Manufacturer/Contractor or Other Contractor Replaces RAB 1993-5
  • 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
    2017-1 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of February 2017 Replaces RAB 2016-23,
    Replaced by 2017-2
    2017-2 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of March 2017 Replaces RAB 2017-1,
    Replaced by 2017-3
    2017-3 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of April 2017 Replaces RAB 2017-2,
    Replaced by 2017-6
    2017-4 MBT List of Certified Education Foundation for Tax Year 2016 Michigan Business Tax Credit  
    2017-5 MBT List of Certified Community Foundations for Tax Year 2016 Michigan Business Tax Credit  
    2017-6 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of May 2017 Replaces RAB 2017-3,
    Replaced by 2017-7
    2017-7 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of June 2017 Replaces RAB 2017-6
    Replaced by 2017-15
    2017-8 IIT Individual Income Tax – Homestead Property Tax Credit for Permanent Resident of Special Housing Replaces RAB 2002-2
    2017-9 Revenue Act Interest Rate Replaces 2016-21
    Replaced by RAB 2017-22
    2017-10

    MBT

    Michigan Business Tax – Credit for Cash Contributions to Shelters for Homeless Persons, Food Kitchens and Food Banks Replaces RAB 1992-10
    2017-11 MBT Michigan Business Tax – Community and Education Foundation Tax Credits

    Replaces 1995-10

    2017-12 NREPA Environmental Protection Regulatory Fee Replaces RAB 2015-11
    2017-13 IIT Individual Income Tax – Reciprocal Agreements Replaces RAB 1988-17
    2017-14 IIT

    Income Tax – Computing and Using a Net Operating Loss for Michigan Income Tax and Household Income Purposes

    Replaces RAB 1998-3

    Replaced by RAB 2020-23

    2017-15 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of July 2017 Replaces RAB 2017-7,
    Replaced by 2017-17
    2017-16 IIT Income Tax - Treatment of Rental Income as Business or Nonbusiness Income  
    2017-17 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of August 2017

    Replaces RAB 2017-15
    Replaced by 2017-18

    2017-18 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of September 2017

    Replaces RAB 2017-17
    Replaced by 2017-19

    2017-19 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of October 2017 Replaces RAB 2017-18
    Replaced by 2017-20
    2017-20 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of November 2017 

    Replaces RAB 2017-19
    Replaced by RAB 2017-23

    2017-21 IIT Individual Income Tax – Individual Retirement Arrangements Replaces RAB 1988-22
    2017-22 Revenue Act Interest Rate

    Replaces RAB 2017-9
    Replaces by 2018-13

    2017-23 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of December 2017 Replaces RAB 2017-20
    Replaced by RAB 2017-24
    2017-24 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of January 2018  Replaces RAB 2017-23, Replaced by RAB 2018-1
    2017-25 IIT Individual Income Tax – Tax Treatment of Retirement Income From IRC 403(b) Plans Replaces RAB 1988-30
    2017-26 SUW Tax Base for the Transfer of a Vehicle, ORV, Manufactured Home, Aircraft, Snowmobile, or Watercraft Replaces RAB 1990-4