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2020 Revenue Administrative Bulletins

2020 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 Replaces Replaced by
2020-1 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of February 2020 RAB 2019-20 RAB 2020-2
2020-2 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of March 2020 RAB 2020-1 RAB 2020-3
2020-3 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of April 2020 RAB 2020-2 RAB 2020-4
2020-4 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of May 2020 RAB 2020-3 RAB 2020-6
2020-5 Revenue Act Interest Rate (For period July 1, 2020 through December 31, 2020) RAB 2019-18 RAB 2020-18
2020-6 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of June 2020 RAB 2020-4 RAB 2020-7
2020-7 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of July 2020 RAB 2020-6 RAB 2020-8
2020-8 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of August 2020 RAB 2020-7 RAB 2020-10
2020-9 Sales/Use Sales and Use Tax Industrial Processing Exemption Related to Infectious Disease Personal Protective Equipment and Safety Equipment
2020-10 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of September 2020 RAB 2020-8 RAB 2020-12
2020-11 Sales Sales Tax - Sales of Automobiles by Leasing Companies and Other Sellers Not Licensed by Secretary of State RAB 1990-15
2020-12 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of October 2020 RAB 2020-10 RAB 2020-15
2020-13 MBT List of Education Foundations for Tax Year 2020 Michigan Business Tax Credit
2020-14 MBT List of Certified Community Foundations for Tax Year 2020 Michigan Business Tax Credit
2020-15 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of November 2020 RAB 2020-12 RAB 2020-19
2020-16 Sales/Use Sales and Use Taxes - Lessors RAB 2015-25 RAB 2023-13
2020-17 Sales/Use Taxation of Adult-Use (Recreational) Marihuana Under the Michigan Regulation and Taxation of Marihuana RAB 2019-17 RAB 2023-25
2020-18 Revenue Interest Rate (for the period 1/1/21 to 6/30/21) RAB 2020-5 RAB 2021-5
2020-19 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of December 2020 RAB 2020-15 RAB 2020-21
2020-20 Use Tax Use Tax Exemption on Transfer of a Vehicle, ORV, Manufactured Housing, Aircraft, Snowmobile, or Watercraft to or From a Business RAB 1991-1
2020-21 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of January 2021 RAB 2020-19 RAB 2021-1
2020-22 Income Tax Part 1: Income Tax - Tax Exempt Status of Income From United States Obligations for Individuals and Fiduciaries RAB 1989-10
2020-23 Income Tax Individual and Fiduciary Income Tax Net Operating Loss RAB 2017-14
2020-24 Revenue Act Credit or Refund of Overpayment of Taxes or Credits in Excess of Tax Due and Applicable Interest RAB 1996-4
2020-25 Sales and Use Sales and Use Tax Treatment of Nonprofit Entities

RABs 1988-42,

1991-19 & 1995-3
2020-26 CIT Corporate Income Tax Small Business Alternative Credit