2015 Revenue Administrative Bulletins
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 1989-34 for further information.
Many of the RABs in this list are available by clicking on the RAB number.
Number | Act | Title | Replaces | Replaced by |
2015-1 | Sales | Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of February 2015 | RAB 2014-18 | RAB 2015-2 |
2015-2 | Sales | Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of March 2015 | RAB 2015-1 | RAB 2015-3 |
2015-3 | Sales | Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of April 2015 | RAB 2015-2 | RAB 2015-6 |
2015-4 | MBT | List of Certified Community Foundations for Tax Year 2014 | ||
2015-5 | MBT | List of Certified Education Foundations for Tax Year 2014 | ||
2015-6 | Sales | Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of May 2015 | RAB 2015-3 | RAB 2015-8 |
2015-7 |
Revenue Act |
Interest Rate (for period July 1, 2015 - December 31, 2015) | RAB 2014-16 | RAB 2015-21 |
2015-8 | Sales | Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of June 2015 | RAB 2015-6 | RAB 2015-9 |
2015-9 | Sales | Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of July 2015 | RAB 2015-8 | RAB 2015-10 |
2015-10 | Sales | Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of August 2015 | RAB 2015-9 | RAB 2015-12 |
2015-11 | NREPA | Environmental Protection Regulatory Fee | RAB 2014-12 | RAB 2017-12 |
2015-12 | Sales | Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of September 2015 | RAB 2015-10 | RAB 2015-16 |
2015-13 |
Sales, Use, Airport Parking & Convention Facility Dev. Tax |
Exemption for Foreign Diplomatic Personnel | RAB 2013-4 | |
2015-14 | Revenue Act | Filing and Remitting "Same Day" Tax Returns and Payments When There is an Electronic Funds Transfer or Michigan Treasury Online System Failure |
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2015-15 | Income Tax | Taxability of Income to Estates, Trusts or Beneficiaries | RAB 1988-19 | |
2015-16 | Sales | Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of October 2015 | RAB 2015-12 | RAB 2015-19 |
2015-17 | Sales | Sales Tax Treatment of Delivery and Installation Services Provided by Retailers | RAB 2002-11 | RAB 2023-16 |
2015-18 | Income Tax | Income Tax - Total Household Resources Defined | RAB 1988-46 | |
2015-19 | Sales | Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of November 2015 | RAB 2015-16 | RAB 2015-24 |
2015-20 | CIT | Corporate Income Tax - Where Benefit of Services is Received | ||
2015-21 | Revenue Act | Interest Rate (for period January 1, 2016 - June 30, 2016) | RAB 2015-7 | RAB 2016-10 |
2015-22 | Sales and Use | Sales and Use Tax Nexus Standards for Out-of-State Sellers | RAB 2021-21 | |
2015-23 | Revenue Act | Officer Liability | RAB 1989-38 | |
2015-24 | Sales | Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of December 2015 | RAB 2015-19 | RAB 2015-28 |
2015-25 | Sales and Use | Sales and Use Taxes - Lessors | RAB 1988-39 | RAB 2020-16 |
2015-26 | Revenue Act | Revenue Act - Audits and the Statute of Limitations | RAB 2008-8 | |
2015-27 | Sales and Use | Sales and Use Tax - Bad Debt Deduction | RAB 1989-61 | RAB 2019-3 |
2015-28 | Sales | Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of January 2016 | RAB 2015-24 | RAB 2016-1 |