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2017 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 2017-1 – Sales and Use Tax treatment of transfers of human tissues used for research and training purposes.

Letter Ruling 2017-2 – Taxability of a qualified settlement fund under the Michigan Corporate Income Tax Act 

Letter Ruling 2017-3 – Fabrication and Installation of Countertops