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: January 10, 2002
(Replaces Revenue Administrative Bulletin 2000-10)
Note: This RAB was replaced by RAB 2002-13 on May 24, 2002.
RAB 2002-1. This Revenue Administrative Bulletin (RAB) announces a change in the prepaid gasoline sales tax rate, and describes the prepayment of gasoline sales tax and the corresponding rate determination, MCL 205.56a; MSA 7.527(1). This RAB supersedes RAB 2000-10.
1. Effective March 1, 2002, the new prepaid gasoline sales tax rate is 7.9 cents per gallon.
2. The rate change is necessitated by MCL 205.56a, Section 6a(2), which requires the Department to determine the rate not less than annually.
3. a. Effective May 1, 1994, through July 31, 1999, the rate was established at 5.4 cents per Gallon.
b. Effective August 1, 1999, through December 31, 1999, the rate was established at 4.6 cents per gallon.
c. Effective January 1, 2000, through August 31, 2000, the rate was established at 5.7 cents per gallon.
d. Effective September 1, 2000, through February 28, 2001, the rate was established at 6.8 cents per gallon.
e. Effective March 1, 2001, through February 28, 2002, the rate was established at 8.1 cents per gallon.
As provided in Section 6a of the General Sales Tax Act [MCL 205.56a; MSA 7.527(1)], at the time of purchase or shipment from a refiner, pipeline terminal operator, or marine terminal operator, a purchaser or receiver of gasoline shall prepay a portion of the sales tax at a rate determined and certified by the Department. The Department must determine the rate every 6 months unless the change in the statewide average retail price of a gallon of self serve unleaded regular gasoline has been less than 10% during the 6-month period. However, the Department must determine and adjust the rate not less than annually, regardless of the percentage change.
The last review by the Department covered gasoline prices for the 6-month period November 1, 2000, through April 30, 2001, and resulted in no change in the rate as the average price fell within the 10% statutory criteria. The review most recently completed examined the gasoline prices for the 6-month period May 1, 2001, through October 31, 2001. As the rate had not been determined for more than one year, a redetermination and change to the 7.9 cents per gallon rate is being announced.
Questions may be directed to:
Michigan Department of Treasury
Technical Services Division
430 W. Allegan Street
Lansing, MI 48922
Telephone 517-241-3650