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2022 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
Sales Tax
Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of February 2022
RAB 2021-20
Sales Tax
Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of March 2022
RAB 2021-21
RAB 2022-3
Sales Tax
Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of April 2022
RAB 2021-22
Sales/Use
Sales and Use Tax - Food for Human Consumption
RAB 2009-8
Sales Tax
Notice of Prepaid Sales Tax Rates on Fuel In Effect for the Month of May 2022
RAB 2022-3
RAB 2022-7
RAB 2022-6 Revenue >Interest Rate (for period July 1, 2022 - December 31, 2022) RAB 2021-15 RAB 2022-15
Sales Tax
Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of June 2022
RAB 2022-5

RAB 2022-8

RAB 2022-8
Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of July 2022
RAB 2022-7

RAB 2022-9

RAB 2022-9
Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of August 2022
RAB 2022-8 RAB 2022-11
RAB 2022-10 MBT List of Education Foundations for Tax Year 2022 Michigan Business Tax Credit
RAB 2022-11 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of September 2022 RAB 2022-9 RAB 2022-12
RAB 2022-12 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of October 2022 RAB 2022-11 RAB 2022-14
RAB 2022-13 MBT List of Certified Community Foundations for Tax Year 2022 Michigan Business Tax Credit
RAB 2022-14 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of November 2022 RAB 2022-12 RAB 2022-18
RAB 2022-15 Revenue Interest Rate (for period January 1, 2023 through June 30, 2023) RAB 2022-6
RAB 2022-16 TPTA Updating RAB 2021-8's Interpretation of the Manufacturer Carve-Out Language of 2020 PA 326 in Response to the Passage of 2022 PA 171 RAB 2021-8
RAB 2022-17 Sales/Use "Tax on the Difference" - Excluding the Value of Certain Trade-Ins From the Total Amount of Consideration When Determining "Sales Price"
RAB 2022-18 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of December 2022 RAB 2022-14 RAB 2022-21
RAB 2022-19 Sales/Use Sales and Use Tax Exemption Claims Procedures and Formats RAB 2021-18
RAB 2022-20 CIT The Effect of Michigan Catastrophic Claims Association Refund of Surplus Amounts on the Gross Direct Premiums Tax Base of Motor Vehicle Insurers
RAB 2022-21 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of January 2023 RAB 2022-18
RAB 2022-22 Income Tax Income Tax – Taxability of Gambling Gains, Losses, and Expenses RAB 2016-3
RAB 2022-23 CIT Computing Pro-forma Federal Taxable Income for Unitary Business Group Members that File a Federal Consolidated Return
RAB 2022-24 Revenue Act Penalty Provisions RAB 2005-3
RAB 2022-25 TPTA Tobacco Products Tax Act: Interpretive Bulletin Concerning 2022 PA 171 and the Acquisition of Tobacco Products by a Retailer from an Authorized Representative of a Licensed Manufacturer
RAB 2022-26 MRTMA Treatment of Ordinary and Necessary Expenses for Certain Marihuana Establishments