Revenue Administrative Bulletins (RABs)
A Revenue Administrative Bulletin states the official position of the Michigan Department of Treasury, has the status of 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.
See below for RABs associated with the Michigan Business Tax, state sales tax, revenue and others.
Corporate Income Tax
- 2013-9: Corporate Income Tax - Actively Solicits
- 2013-1: Corporate Income Tax - Unitary Business Group Control Test and Relationship Tests
Michigan Business Tax
- 2010 - 10: List of Certified Education Foundations for Tax Year 2010 Michigan Business Tax Credit
- 2010 - 9: List of Certified Community Foundations for Tax Year 2010 Michigan Business Tax Credit and Individual Income Tax Credit
- 2010 - 5: Michigan Business Tax Where Benefit of Services is Received
- 2010 - 2: Michigan Business Tax Unitary Business Group Relationship Tests
- 2010 - 1: Michigan Business Tax Unitary Business Group Control Test
- 2009 - 10: List of Certified Education Foundations for Tax Year 2009 Michigan Business Tax Credit
- 2009 - 9: List of Certified Community Foundations for Tax Year 2009 Michigan Business Tax Credit and Individual Income Tax Credit
- 2008 - 4: Michigan Business Tax Nexus Standards
- 2010 - 3: Interest Rate
- 2008 - 8: Revenue Act - Audits and the Suspension of the Statute of Limitations
- 2010 - 4: Notice of Change in Prepaid Gasoline Sales Tax Rate
- 2009 - 8: Sales Tax - Food for Human Consumption
- 2009 - 6: Exemption for Foreign Diplomatic Personnel
Tobacco Products Tax
For a complete archive of RABs, including those from 2007 or earlier please visit the State of Michigan Treasury Department website.