Revenue Administrative Bulletin 1991-8

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RAB-88-38 is rescinded, effective April 12, 1991.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.