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Technical Advice Letters
About Technical Advice Letters
A Technical Advice Letter is informal correspondence issued in response to a request from a taxpayer for technical assistance with respect to one or more specific tax matters. Technical Advice Letters can be, but are not necessarily, prospective in nature. Only the taxpayer identified in a Technical Advice Letter may rely upon the letter. Because of the volume of Technical Advice Letters issued each year and their more informal nature, only Technical Advice Letters issued by the Tax Policy Division of the Bureau of Tax Policy will be published on the Department’s website. Published Technical Advice Letters are edited to remove any identifying taxpayer information.
Published Technical Advice Letters
|Sales/Use||Components for Modular Homes||12/22/2016|
|Sales/Use||Bone Grafting Products||01/09/2017|
|Sales/Use||Labels and Packaging||01/12/2018|
|Sales||Manufacturing and Selling Medical Devices and Products||03/05/2018|
|Use||Use Tax on Loaners During Vehicle Repairs Under Recall or Warranty||11/21/2018|
|Sales/Use||Sales and Use Tax Treatment of Software Products||10/04/2019|
|SRETT||SRETT Exemption on Transfer of Interests in Real Property||10/20/2020|
|Sales/Use||Assets to be Purchased Under the Industrial Processing Exemption||03/26/2021|
|Sales/Use||Products Affixed to Realty by Company or Another Contractor or Sold by Company at Retail||09/22/2021|
|CIT||Change in Identity, Form or Place of Organization Within Meaning of MCL 206.655(3)(a)||02/09/2022|
|Sales/Use||Sales Tax Treatment of Warranties||10/27/2022|