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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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.
Many of the RABs in this list are available by clicking on the RAB number.
| Number | Act | Title | Notes |
|---|---|---|---|
| 2002-1 | Sales Tax | Notice of Change in Prepaid Gasoline Sale Tax Rate |
Replaced by 2002-13 |
| 2002-2 | Income Tax | Homestead Property Tax Credit Permanent Resident of a Nursing Home |
Replaces 1988-21 |
| 2002-3 | Income Tax | Property Tax Credit Partial Use of Homestead for Business Purposes |
Replaces 1988-23 |
| 2002-4 |
Income Tax |
Homestead Property Tax Credit When Adults Other Than Husband and Wife Share Homestead |
Replaces 1988-24 |
|
Income Tax |
Michigan Residents Working Abroad |
Replaces 1990-6 |
|
|
Motor Fuel |
Liquefied Petroleum Gas, Licensing, Collecting, and Remitting Tax |
Replaces 1988-4 |
|
|
Motor Fuel |
Computation of Gas Tax Proper Measurement of Taxable Gallonage |
Supplement to 1988-6 |
|
|
Motor Fuel |
Tax Refunds and Deductions |
Supplement to 1988-8 |
|
|
Motor Fuel |
Wholesale Remittance Fee Allowance Consignment Sales Absence of 1/3 Remittance Fee Allowance |
Supplement to 1990-21 |
|
|
Sales and Use Tax |
Drop Shipments |
Replaces 1988-34 |
|
| 2002-11 | Sales Tax | Treatment of Delivery Services Provided by Retailers |
Replaces 1993-07 |
| 2002-12 | Revenue | Interest Rates |
Replaces 2001-3 |
| 2002-13 | Sales Tax | Notice of Change in Prepaid Gasoline Sales Tax Rate |
Replaces 2002-1 |
| 2002-14 | Single Business Tax | Apportionment Sourcing for Financial Organizations |
|
| 2002-15 | Sales and Use Tax | Sales and Use Tax Exemptions and Requirements |
Replaces 1996-6 Replaced by 2016-14 |
| 2002-16 | Single Business Tax | Single Business Tax - Financial Organizations Defined |
|
| 2002-17 | Revenue Act | Interest Rate |
Replaces 2002-12 |
| 2002-18 | Sales Tax | Notice of Change in Prepaid Gasoline Sales Tax Rate |
Replaces 2002-13 |
| 2002-19 | Use Tax |
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 |
| 2002-20 | Sales Tax | Sales Tax - Food for Human Consumption |
Replaces 1987-8 and 1991-18 |