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information on the Michigan State Revenue Sharing Program.

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School Bond Qualification & Loan

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the bond process, finance teams, lost bonds and links to other resources.

Reports & Legal

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Internal Policy Directives
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Income Tax Guidance on Global Intangible Low-Taxed Income GILTI For Corporations, Individuals, Trusts, and Estates
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Reports

Reports on the various taxes that the Department of Treasury administers as well as Treasury's annual reports and other revenue and budget reports.

ADRP Semi Annual Reports
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Revenue Administrative Bulletins

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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.

Flow-Through Entity Tax
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Internal Policy Directives

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Internal Policy Directives are prepared to provide guidance to department staff to insure uniformity in tax administration.

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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.

Letter Rulings

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Letter Rulings

2025 Letter Rulings

Income Tax Guidance on Global Intangible Low-Taxed Income GILTI For Corporations, Individuals, Trusts, and Estates

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Taxpayer Notices

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Technical Advice Letter

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Technical Advice Letter

Agricultural Production Exemption
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Sales Tax Treatment of Warranties
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SRETT Exemption on Transfer of Interests in Real Property
Subscription Program
Taxability of recycling services waste removal and dumpster rentals
Taxability of Services and Tangible Personal Property
Taxation of separation payment made to nonresident
Use tax on loaners during vehicle repairs under recall or warranty

The Implementation of the Michigan Flow-Through Entity Tax

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Treasury Directory

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Press Releases

Taxes
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Community Services Division
Property Tax Division
School Review and Fiscal Accountability Division

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Local Retirement Reporting

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QHERPP
County Prosecutor Grant
Fire Equipment Grant
Public Safety Revenue Sharing

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Detroit Financial Review Commission

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Finance Programs
School Bond Qualification & Loan
Michigan Finance Authority
Additional Information

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Back School Bond Qualification & Loan

Back State Building Authority

Annual Reports
SBA Board of Trustees

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Back Additional Information

Back Reports & Legal

Internal Policy Directives
Legal
Income Tax Guidance on Global Intangible Low-Taxed Income GILTI For Corporations, Individuals, Trusts, and Estates
Taxpayer Notices
The Implementation of the Michigan Flow-Through Entity Tax

Back Reports

ADRP Semi Annual Reports
Reports Archive

Back Revenue Administrative Bulletins

Flow-Through Entity Tax
Motor Fuel and IFTA
Tobacco

Back Internal Policy Directives

Back Legal

Back Letter Rulings

2025 Letter Rulings

Back Income Tax Guidance on Global Intangible Low-Taxed Income GILTI For Corporations, Individuals, Trusts, and Estates

Back Taxpayer Notices

Back Technical Advice Letter

Agricultural Production Exemption
Assets to be purchased under the industrial processing exemption
Bone Grafting Products
Change in Identity Form or Place of Organization
Components for Modular Homes
Diagnostic Regents
Labels and Packaging
Manufacturing and selling medical devices and products
Products affixed to realty by company or another contractor or sold by company at retail
Sales and Use Tax Treatment of Software Products
Sales Tax Treatment of Certain Transactions Involving Software
Sales Tax Treatment of Warranties
Single-Use Medical Devices
SRETT Exemption on Transfer of Interests in Real Property
Subscription Program
Taxability of recycling services waste removal and dumpster rentals
Taxability of Services and Tangible Personal Property
Taxation of separation payment made to nonresident
Use tax on loaners during vehicle repairs under recall or warranty

Back The Implementation of the Michigan Flow-Through Entity Tax

Back Contact

Americans with Disabilities Act Title II Contact
Treasury Directory

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Language Access Request Form
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العربية / Arabic
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한국어 / Korean
русский / Russian
Soomaali / Somali
Español / Spanish
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Tiếng Việt / Vietnamese

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ALS Archive

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2022 Asset Liability Studies (ALS)

MJRS 2022 OPEB Asset Liability Study Download
MJRS 2022 Pension Asset Liability Study Download
MPSERS 2022 OPEB Asset Liability Study Download
MPSERS 2022 Pension Asset Liability Study Download
MRP 2022 Pension Asset Liability Study Download
MSERS 2022 OPEB Asset Liability Study Download
MSERS 2022 Pension Asset Liability Study Download
MSPRS 2022 OPEB Asset Liability Study Download
MSPRS 2022 Pension Asset Liability Study Download

2020 Asset Liability Studies (ALS)

pdf MJRS 2020 ALS Executive Summary Download
pdf MJRS 2020 ALS OPEB Executive Summary Download
pdf MPSERS 2020 ALS Executive Summary Download
pdf MPSERS 2020 ALS OPEB Executive Summary Download
pdf MSERS 2020 ALS Executive Summary Download
pdf MSERS 2020 ALS OPEB Executive Summary Download
pdf MSPRS 2020 ALS Executive Summary Download
pdf MSPRS 2020 ALS OPEB Executive Summary Download

2015 Asset Liability Studies (ALS)

pdf MSERS 2015 ALS Executive Summary Download
pdf MSERS 2015 ALS Pension Risk Download
pdf MSERS 2015 ALS Postretirement Medical Risks Download

2014 Asset Liability Studies (ALS)

pdf MJRS 2014 ALS Executive Summary Download
pdf MJRS 2014 ALS Key Conclusions Download
pdf MPSERS 2014 ALS Executive Summary Download
pdf MPSERS 2014 ALS Key Conclusions Download
pdf MSPRS 2014 ALS Executive Summary Download
pdf MSPRS 2014 ALS Key Conclusions Download

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