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2024 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
2024-1 Sales Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of February 2024 2023-23 2024-2
2024-2 Sales Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of March 2024 2024-1 2024-3
2024-3 Sales Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of April 2024 2024-2 2024-4
2024-4 Sales Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of May 2024 2024-3 2024-6
2024-5 Revenue Act Interest Rate (For Period: July 1, 2024 through December 31, 2024) 2023-17 2024-16
2024-6 Sales Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of June 2024
2024-4 2024-8
2024-7 Sales/Use Sales and Use Tax - Industrial Processing Exemption 2000-4
2024-8 Sales Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of July 2024 2024-6 2024-9
2024-9 Sales Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of August 2024 2024-8 2024-12
2024-10 CIT Corporate Income Tax (CIT) Penalty and Interest for Underpaid Estimated Tax
2024-11 Sales/Use Sales and Use Tax Exemption Claim Procedures and Formats 2022-19
2024-12 Sales Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of September 2024 2024-9 2024-14
2024-13 Sales/Use Sales and Use Tax - Food For Human Consumption 2022-4
2024-14 Sales Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of October 2024 2024-12 2024-15
2024-15 Sales Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of November 2024 2024-14 2024-17
2024-16 Revenue Act Interest Rate (For Period: January 1, 2025 through June 30, 2025) 2024-5
2024-17 Sales Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of December 2024 2024-15 2024-22
2024-18 Sales/Use Sales and Use Taxes - Lessors 2023-13
2024-19 MBT List of Education Foundations for Tax Year 2024 Michigan Business Tax Credit
2024-20 MBT List of Community Foundations for Tax Year 2024 Michigan Business Tax Credit
2024-21 Sales/Use Sales and Use Tax: The Prescription Drug and Over-the-Counter Drug Exemptions 1993-3
2024-22 Sales Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of January 2025 2024-17
2024-23 CIT Federal Taxable Income, Net Operating Loss and Business Loss Under Part 2 of the Michigan Income Tax Act