Treasury is reviewing the recently enacted tax law changes, including the new Marijuana Wholesale Tax. Developing clear and accurate information for tax stakeholders is our top priority. This guidance will be posted to our website in the coming weeks.
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School Review and Fiscal Accountability
financing programs to meet the needs of local units of government including: Cities, Villages, Townships, Counties, and various special purpose units.
School Bond Qualification & Loan
the bond process, finance teams, lost bonds and links to other resources.
Reports on the various taxes that the Department of Treasury administers as well as Treasury's annual reports and other revenue and budget reports.
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.
Internal Policy Directives are prepared to provide guidance to department staff to insure uniformity in tax administration.
The various Divisions of the Department of Treasury are guided by State statutes, Administrative Rules, Court cases, Revenue Administrative Bureau Bulletins, Property Tax Commission Bulletins and Letter Rulings.
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Approved: July 10, 1991
SALES AND USE TAXES - AIRLINE MEALS
(Rescinds Revenue Administrative Bulletin 1988-38)
RAB-91-8. This bulletin announces the rescission of Revenue Administrative Bulletin 1988-38 ("RAB-88-38").
RAB-88-38 established guidelines for the taxation of meals or snacks served by airlines to their passengers. Those guidelines were effective June 1, 1981.
RAB-88-38 is rescinded, effective April 12, 1991.
For information regarding the taxability of airline meals, please contact the Michigan Department of Treasury, Sales, Use and Withholding Taxes Division, at (517) 373-3190.