Michigan – Revised and Rescinded Sales and Use Tax Rules

SALT Report 2775 – On July 17, 2013 the Michigan Department of Treasury filed General and Specific Sales and Use Tax Rules with the Secretary of State that rescinded three administrative rules and revised nine others.

Rescinded Rules

R 205.5 Tangible personal property

R 205.9 Sales for purposes of resale

R 205.23 Record

Revised Rules

R 205.1 Sales tax licenses

R 205.8 Consumer; use; conversion

R 205.15 Trade-in deduction

R 205.16 Returned goods

R 205.20 General application

R 205.22 Discounts

R 205.26 Use tax registration

R 205.28 Use tax included in gross proceeds

R 205.136 Food for human consumption

For Further Information

Michigan Department of Treasury – Notice to Taxpayers

Michigan Administrative Code


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