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2016 Revenue Administrative Bulletins

2016 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 2016-20 for further information.

RABs in this list are available by clicking on the RAB number.

Number Act Title Notes
2016-1 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of February 2016 Replaces RAB 2015-28
Replaced by RAB 2016-5
2016-2 Sales and Use Sales and Use Tax Treatment of Interstate Motor Carriers

Replaces RAB 1993-8

Replaced by RAB 2023-12
2016-3 Income Tax Income Tax - Treatment of Gambling Gains, Losses, and Expenses Replaces RAB 1987-3
Replaced by RAB 2022-22
2016-4 Sales and Use Determination of Tangible Personal Property or Real Property
2016-5 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of March 2016 Replaces RAB 2016-1
Replaced by RAB 2016-6
Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of April 2016 Replaces RAB 2016-5
Replaced by RAB 2016-7
2016-7 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of May 2016 Replaces RAB 2016-6
Replaced by RAB 2016-11
2016-8 Michigan Business Tax List of Certified Community Foundations for Tax Year 2015 Michigan Business Tax Credit
2016-9 Michigan Business Tax
List of Certified Education Foundations for Tax Year 2015 Michigan Business Tax Credit
2016-10 Revenue Act Interest Rate Replaces RAB 2015-21
Replaced by RAB 2016-21
2016-11 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of June 2016 Replaces RAB 2016-7
Replaced by RAB 2016-12
2016-12 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of July 2016 Replaces RAB 2016-11
Replaced by RAB 2016-15
2016-13 Income Tax Individual Income Tax - Railroad Employee Benefits Replaces RAB 1991-13
2016-14 Sales and Use Sales and Use Tax Exemption Claim Procedures and Formats

Replaces RAB 2002-15

Replaced by RAB 2021-18
2016-15 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of August 2016 Replaces RAB 2016-12
Replaced by RAB 2016-16
2016-16 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of September 2016 Replaces RAB 2016-15
Replaced by RAB 2016-17
2016-17 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of October 2016 Replaces RAB 2016-16
Replaced by RAB 2016-19
2016-18 Sales and Use Tax Sales and Use Taxation of the Construction Industry (Excluding Manufacturer/Contractor) Replaces RAB 1999-2
Replaced by RAB 2019-15
2016-19 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of November 2016 Replaces RAB 2016-17,
Replaced by RAB 2016-22
2016-20 Revenue Act Issuance of Bulletins, Letter Rulings, and Other Guidance for Taxpayers Replaces RAB 1989-34;
Supersedes definition of
Letter Ruling in RAB 2000-6
2016-21 Revenue Act Interest Rate Replaces RAB 2016-10,
Replaced by RAB 2017-9
2016-22 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of December

Replaces RAB 2016-19,
Replaced by RAB 2016-23
2016-23 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of January Replaces RAB 2016-22, Replaced by RAB 2017-1
2016-24 Use Tax Use Tax Base of Tangible Personal Property Affixed to Real Estate by a Manufacturer/Contractor or Other Contractor Replaces RAB 1993-5