Skip to main content
Technical Advice Letters

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

Tax Subject Date Issued
Sales/Use Tax Taxability of Services and Tangible Personal Property 3/12/2025
Sales/Use Tax Agricultural Production Exemption 9/17/2024
Sales/Use Single-Use Medical Devices 8/14/2024
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
Sales Sales Tax Treatment of Certain Transactions Involving Software 01/31/2024