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2021 Revenue Administrative Bulletins

2021 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
2021-1 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of February 2021 RAB 2020-21 RAB 2021-2
2021-2 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of March 2021 RAB 2021-1 RAB 2021-3
2021-3 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of April 2021 RAB 2021-2 RAB 2021-4
2021-4 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of May 2021 RAB 2021-3 RAB 2021-7
2021-5 Revenue Interest Rate (for period July 1, 2021 - December 31, 2021) RAB 2020-18 RAB 2021-15
2021-6 MBT List of Education Foundations for Tax Year 2021 Michigan Business Tax Credit
2021-7 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of June 2021 RAB 2021-4 RAB 2021-9
2021-8 TPTA Tobacco Products Tax Act: Interpretative Bulletin for Manufacturers Under 2020 PA 326 RAB 2022-16
2021-9 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of July 2021 RAB 2021-7 RAB 2021-10
2021-10 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of August 2021 RAB 2021-9 RAB 2021-12
2021-11 MBT List of Certified Community Foundations for Tax Year 2021 Michigan Business Tax Credit
2021-12 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of September 2021 RAB 2021-10 RAB 2021-13
2021-13 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of October 2021 RAB 2021-12 RAB 2021-14
2021-14 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of November 2021 RAB 2021-13 RAB 2021-16

2021-15

 Revenue Interest Rate (for period January 1, 2022 - June 30, 2022)
 RAB 2021-5 RAB 2022-6
2021-16 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of December 2021 RAB 2021-14 RAB 2021-20
2021-17

Income Tax

 Estimated Payments for Individuals and Fiduciaries Under the Michigan Income Tax Act RAB 1988-49
2021-18 Sales/Use Sales and Use Tax Exemption Claim Procedures and Formats RAB 2016-14 RAB 2022-19
2021-19 Income Tax Part 1 of the Michigan Income Tax Act: Treatment of Alimony and Separate Maintenance Payments
2021-20 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel In Effect for the Month of January 2022 RAB 2021-16 RAB 2022-1
2021-21 Sales Tax & Use Tax Sales and Use Nexus Standards for Remote Sellers

RABs 1999-1,

2015-22 & 2018-16
2021-22 Sales Tax & Use Tax Sales and Use Tax - Marketplace Facilitators and Sellers
2021-23 Income Tax Individual Income Tax Treatment of Motor Vehicle Insurance Premium Refunds
2021-24 Income Tax
 Part 1 of the Michigan Income Tax Act: The Retirement and Pension Benefits Deduction for A Surviving Spouse
2021-25 Income Tax Individual Income Tax Homestead Property Tax Credit Calculation When Prior Year Property Taxes are Adjusted RAB 1990-12
2021-26 Income Tax & MBT Individual Income Tax and Michigan Business Tax Farmland Preservation Tax Credit Eligibility