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2015 Letter Rulings

A Letter Ruling is formal correspondence that expresses the position of the Department on one or more specific tax matters.  A Letter Ruling sets forth the Department’s position on a particular tax issue related to a specific future transaction. It provides the requesting taxpayer with assurance regarding the tax consequences of a that transaction. As provided in MCL 205.6a(1), other taxpayers may rely on a Letter Ruling issued after September 30, 2006.  Such reliance, however, is limited to the specific facts and issues addressed in the Letter Ruling, and is subject to subsequent changes in law or written revocation.  Letter Rulings are edited to remove any identifying taxpayer information.

Letter Ruling 2015–1 Sales Tax on the Difference

Letter Ruling 2015–2 The Effect on Audits of Changes Made to Statute of Limitations Extensions by Public Act 3 of 2014

Letter Ruling 2015–3 Non-Tobacco Products with Nicotine and the Tobacco Products Tax Act

Letter Ruling 2015-4 Tobacco Tax Payment Requirements for Unclassified Acquirers