School Review and Fiscal Accountability
Energy Transition Impact Project (ETIP)
financing programs to meet the needs of local units of government including: Cities, Villages, Townships, Counties, and various special purpose units.
School Bond Qualification & Loan
the bond process, finance teams, lost bonds and links to other resources.
Reports on the various taxes that the Department of Treasury administers as well as Treasury's annual reports and other revenue and budget reports.
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.
Internal Policy Directives are prepared to provide guidance to department staff to insure uniformity in tax administration.
The various Divisions of the Department of Treasury are guided by State statutes, Administrative Rules, Court cases, Revenue Administrative Bureau Bulletins, Property Tax Commission Bulletins and Letter Rulings.
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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.
| Tax | Subject | Date Issued |
|---|---|---|
| Sales/Use | Subscription Program | 10/11/2016 |
| Sales/Use | Components for Modular Homes | 12/22/2016 |
| Sales/Use | Bone Grafting Products | 01/09/2017 |
| Sales/Use | Diagnostic Regents | 10/23/2017 |
| 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 |