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2023 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 as 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
RAB 2023-1 Sales Notice of Prepaid Sales Tax Rates on Fuel For the Month of February 2023 RAB 2022-21 RAB 2023-2
RAB 2023-2 Sales Notice of Prepaid Sales Tax Rates on Fuel For the Month of March 2023 RAB 2023-1 RAB 2023-3
RAB 2023-3 Sales Notice of Prepaid Sales Tax Rates on Fuel for the Month of April 2023 RAB 2023-2 RAB 2023-4
RAB 2023-4 Sales Notice of Prepaid Sales Tax Rates on Fuel for the Month of May 2023 RAB 2023-3 RAB 2023-6
RAB 2023-5 Revenue Act Interest Rate (For Period: July 1, 2023 through December 31, 2023) RAB 2022-15 RAB 2023-17
RAB 2023-6 Sales Notice of Prepaid Sales Tax Rates on Fuel for the Month of June 2023 RAB 2023-4 RAB 2023-7
RAB 2023-7 Sales Notice of Prepaid Sales Tax Rates on Fuel for the Month of July 2023 RAB 2023-6 RAB 2023-8
RAB 2023-8 Sales Notice of Prepaid Sales Tax Rates on Fuel for the Month of August 2023 RAB 2023-7 RAB 2023-11
RAB 2023-9 Sales and Use Sales and Use Tax Agricultural Production Exemption RAB 1991-11
RAB 2023-10 Sales and Use Sales and Use Taxation of Computer Software and Digital Goods RAB 1999-5
RAB 2023-11 Sales Notice of Prepaid Sales Tax Rates on Fuel for the Month of September 2023 RAB 2023-8 RAB 2023-15
RAB 2023-12 Sales and Use Sales and Use Tax Treatment of Interstate Motor Carriers RAB 2016-2
RAB 2023-13 Sales and Use Sales and Use Taxes - Lessors RAB 2020-16
RAB 2023-14 Income Tax, CIT, Sales, Use and Withholding Impact of COVID-19 Extensions and Penalty and Interest Waivers on the Statute of Limitations
RAB 2023-15 Sales Notice of Prepaid Sales Tax Rates on Fuel for the Month of October 2023 RAB 2023-11 RAB 2023-18
RAB 2023-16 Sales and Use Sales Tax and Use Tax - Taxability of Delivery and Installation Charges RAB 2015-17
RAB 2023-17 Revenue Act Interest Rate (For Period: January 1, 2024 through June 30, 2024) RAB 2023-5 RAB 2024-5
RAB 2023-18 Sales Notice of Prepaid Sales Tax Rates on Fuel for the Month of November 2023 RAB 2023-15 RAB 2023-21
RAB 2023-19 MBT List of Education Foundations for Tax Year 2023 Michigan Business Tax Credit
RAB 2023-20 MBT List of Certified Community Foundations for Tax Year 2023 Michigan Business Tax Credit
RAB 2023-21 Sales Notice of Prepaid Sales Tax Rates on Fuel for the Month of December 2023 RAB 2023-18 RAB 2023-23
RAB 2023-22 Income Tax Individual Income Tax - Treatment of Retirement Income Under Public Act 4 of 2023
RAB 2023-23 Sales Notice of Prepaid Sales Tax Rates on Fuel for the Month of January 2024 RAB 2023-21 RAB 2024-1
RAB 2023-24 Sales and Use Sales and Use Tax Refund Procedure
RAB 2023-25 Sales and Use, Excise Taxation of Adult-Use (Recreational) Marihuana Under the Michigan Regulation and Taxation of Marihuana Act 2020-17
RAB 2023-26 Sales and Use Sales and Use Tax Sourcing