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: June 10, 1988
SALES TAX - AUTOMOTIVE EMISSIONS TESTING
(Replaces Position Paper SUW 84-007)
RAB-88-40. The cost of automotive emissions testing, when added to the cost of a vehicle offered for sale by a dealer, is subject to sales tax as part of the gross proceeds of that sale.
"Gross proceeds" is defined in Act [167 of the Public Acts of 1933, as amended, (General Sales Tax Act) as being:
"..amount received in money, credits, subsidies, property, or other money's worth in consideration of a sale at retail within this state, without deduction on account of the cost of property sold, the cost of materials used, the cost of labor or service purchased..."