Skip to main content
Tobacco Taxes - Revenue Administrative Bulletins

Tobacco Taxes - Revenue Administrative Bulletins

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.  See RAB 2016-20 for further information.

Tobacco Tax - Revenue Administrative Bulletins

Number Title Replaces Replaced by
2022-25 Tobacco Products Tax Act: Interpretive Bulletin Concerning 2022 PA 171 and the Acquisition of Tobacco Products by a Retailer from an Authorized Representative of a Licensed Manufacturer
2022-16 Updating RAB 2021-8's Interpretation of the Manufacturer Carve-Out Language of 2020 PA 326 in Response to the Passage of 2022 PA 171 2021-8
2021-8 Tobacco Products Tax Act: Interpretative Bulletin for Manufacturers Under 2020 PA 326 2022-16
2009-2 Secondary Wholesaler Licensure
1996-3 Seizure of Contraband Tobacco Products; Administrative Hearings 1995-2
1995-2 Seizure of Contraband Tobacco Products -- Administrative Hearing 1996-3
1989-32 Taxability of Cigarette Vending Machine Inventories
1989-31 Dual Cigarette Tax Registration for Chain Stores
1989-30 Cigarette and Tobacco Central Hotline Reporting Network - CATCH Program
1989-29 Cigarette Sales to Games of Chance
1989-28 Cigarette Sales to Tribe Members of Authorized Indian Communities
1989-27 Cigarette Tax Applicability to Michigan Correctional Facilities
1989-26 Cigarette Sales on Installations Operated by the Federal Government
1989-25 Bonding Requirements for Taxpaying Cigarette Accounts
1989-24 Taxability of Cigarette Losses