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: November 7, 2013
(Replaces Revenue Administrative Bulletin 2013-13)
Pursuant to MCL 205.6a, a taxpayer may rely on a Revenue Administrative Bulletin issued by the Department of Treasury after September 30, 2006, and shall not be penalized for that reliance until the bulletin is revoked in writing. However, reliance by the taxpayer is limited to issues addressed in the bulletin for tax periods up to the effective date of an amendment to the law upon which the bulletin is based or for tax periods up to the date of a final order of a court of competent jurisdiction for which all rights of appeal have been exhausted or have expired that overrules or modifies the law upon which the bulletin is based.
RAB 2013-14. This Revenue Administrative Bulletin (RAB) sets forth the sales tax prepayment rates applicable to the purchase or receipt of gasoline and diesel fuel pursuant to Section 6a of the General Sales Tax Act, MCL 205.56a, for the month of December 2013.
This RAB also identifies the calculation method used to determine the prepaid sales tax rate for gasoline and diesel fuel. This RAB supersedes RAB 2013-13.
a. Effective September 1, 2011 through February 29, 2012 the rate was established at 21.3 cents per gallon for gasoline.
b. Effective March 1, 2012 through May 31, 2012 the rate was established at 17.9 cents per gallon for gasoline.
c. Effective June 1, 2012 through February 28, 2013 the rate was established at 20.5 cents per gallon for gasoline.
d. Effective March 1, 2013 through March 31, 2013 the rate was established at 18.1 cents per gallon for gasoline.
e. Effective April 1, 2013 through April 30, 2013, the rate for gasoline was established at 20.4 cents per gallon and the rate for diesel fuel was established at 22.7 cents per gallon.
f. Effective May 1, 2013 through May 31, 2013, the rate for gasoline was established at 20.0 cents per gallon and the rate for diesel fuel was established at 22.5 cents per gallon.
g. Effective June 1, 2013 through June 30, 2013, the rate for gasoline was established at 20.5 cents per gallon and the rate for diesel fuel was established at 21.9 cents per gallon.
h. Effective July 1, 2013 through July 31, 2013, the rate for gasoline was established at 20.5 cents per gallon and the rate for diesel fuel was established at 21.9 cents per gallon.
i. Effective August 1, 2013 through August 31, 2013, the rate for gasoline was established at 21.1 cents per gallon and the rate for diesel fuel was established at 22.0 cents per gallon.
j. Effective September 1, 2013 through September 30, 2013, the rate for gasoline was established at 21.1 cents per gallon and the rate for diesel fuel was established at 22.0 cents per gallon.
k. Effective October 1, 2013 through October 31, 2013, the rate for gasoline was established at 19.3 cents per gallon and the rate for diesel fuel was established at 21.5 cents per gallon.
l. Effective November 1, 2013 through November 30, 2013, the rate for gasoline was established at 19.2 cents per gallon and the rate for diesel fuel was established at 22.0 cents per gallon.
Effective April 1, 2013, the sales tax prepayment collection and reporting obligations under Section 6a of the General Sales Tax Act are expanded pursuant to Public Act 509 of 2012 to include a broader category of fuels. MCL 205.56a(2). This is accomplished by requiring prepayments with respect to “fuel,” which is a defined term added to Section 6a(11) by Public Act 509 of 2012. The term “fuel” includes both “gasoline” (which includes, among other things, alcohol and any oxygenate that can be blended for use in a motor fuel) and “diesel fuel” (which excludes dyed diesel fuel and kerosene) as those terms are defined in Section 6a(11). MCL 205.56a(11). Therefore, beginning April 1, 2013, at the time of purchase or shipment from a refiner, pipeline terminal operator, or marine terminal operator, a purchaser or receiver of “fuel” shall prepay a portion of the sales tax at a rate determined and certified by the Department.
Under Section 6a(4) of the General Sales Tax Act, as amended by Public Act 509 of 2012 and Public Act 1 of 2013, the prepayment rates for both gasoline and diesel fuel will be determined by the Department on a monthly basis and published by the Department no later than the 10th day of the month immediately preceding the month in which the new prepayment rates will be in effect. MCL 205.56a(4). The prepayment rate for gasoline will be based on 6% of the statewide average retail price of a gallon of self-serve unleaded regular gasoline and the prepayment rate for diesel fuel will be based on 6% of the statewide average retail price of a gallon of undyed No.2 ultra-low sulfur diesel fuel. Each rate will be rounded up to the nearest 1/10 of 1 cent.
The prepayment rates for gasoline and diesel fuel effective for the month of December 2013 were determined by the Department based on the statewide average retail prices of self-serve unleaded regular gasoline and undyed No.2 ultra-low sulfur diesel fuel for the period commencing October 1, 2013 and ending October 31, 2013.
Questions may be directed to:
Michigan Department of Treasury
Technical Services Section
P.O. Box 30698
Lansing, MI 48909-8198
Telephone 517-636-4357