Preliminary information for the Wholesale Marihuana Tax is now available.
Marihuana Retailers Excise (MRE) Tax
Homeowner's Principal Residence Exemption
Property Tax Forfeiture and Foreclosure
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Approved: December 15, 2000
(This RAB replaces RAB 2000-2)
Note: This RAB was replaced by RAB 2002-1 on January 10, 2002.
RAB 2000-10. This bulletin announces the change in the prepaid gasoline sales tax rate under Section 6a of the General Sales tax Act, MCL 205.56a; MSA 7.527(1). Section 6a provides that the rate of prepaid gasoline sales tax shall be determined every six months by the Michigan Department of Treasury unless the Department certifies that the change in the statewide average retail price of a gallon of self-serve unleaded regular gasoline has been less than 10 percent during the six-month period.
Effective March 1, 2001, the new rate is 8.1 cents per gallon. This change is necessitated by an increase in the statewide average retail price of a gallon of self-serve unleaded regular gasoline in excess of the 10 percent statutory criteria. The prepayment on all first sales by refiners and terminal operators must be at this new rate. Imported gasoline is also subject to the new rate.
All taxpayers must use the actual rate paid by or charged to them when invoicing other wholesale customers or when taking credit with their sales tax returns.
The change in the rate for prepaid gasoline sales tax does not affect the environmental protection regulatory fee which remains at 7/8 of 1 cent per gallon.
The Department will reissue this bulletin annually announcing the prepaid gas rate, regardless of change in the rate. Every six months the Department will recalculate the prepaid gas rate but will not adjust the rate unless the change in the statewide average retail price of a gallon of self-serve unleaded regular gasoline has been 10 percent or more during that six-month period. Interested parties should look for future annual Revenue Administrative Bulletins announcing new rates his bulletin lists the requirements that must be met by diesel fuel retailers using key pump and card pump systems to allow the motor carrier discount to be given on eligible sales of diesel motor fuel. It states that the discount will not be allowed at the time of sale if the requirements are not met and provides an alternative method to be used by motor carriers to recover the discount.
Questions may be directed to:
Michigan Department of Treasury
Technical Services Division
430 W. Allegan St.
Lansing, Michigan 48922
Telephone (517) 373-3190