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2019 Letter Rulings

A Letter Ruling is formal correspondence that expresses the position of the Department on one or more specific tax matters.  A Letter Ruling sets forth the Department’s position on a particular tax issue related to a specific future transaction. It provides the requesting taxpayer with assurance regarding the tax consequences of a that transaction. As provided in MCL 205.6a(1), other taxpayers may rely on a Letter Ruling issued after September 30, 2006.  Such reliance, however, is limited to the specific facts and issues addressed in the Letter Ruling, and is subject to subsequent changes in law or written revocation.  Letter Rulings are edited to remove any identifying taxpayer information.

Letter Ruling 2019-1 – Property Sold to Contractors for Affixation to Nonprofit Hospitals

Letter Ruling 2019-2 – Eligibility for sales and use tax exemption for implantable medical devices sold to for-profit medical facilities

Letter Ruling 2019-3 – Application of Sales and Use Tax to Information Management Services and Related Transactions

Letter Ruling 2019-4 –Sales and Use Tax for Manufacturer Contractor of Countertop