Transcription of Other Deductions Manual - FINAL
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Other Deductions Manual - FINAL
Hotel Other Deductions Manual June 2015 Michigan Department of Treasury Tax Compliance Bureau Audit Division Michigan Department of Treasury Tax Compliance Bureau June 2015 Page 2 of 119 Disclosure This Manual is not intended as a statement of law, Department policy, or of the Treasurer s official position. The information contained in this Manual has been prepared as instructional text. The purpose of this Manual is to explain key provisions of the General Sales Tax Act and Use Tax Act. Any references in this Manual to Rules, Revenue Administrative Bulletins (RABs), Internal Policy Directives (IPDs) and Letter Rulings are based on the most recent versions available as of the date of this edition. The materials will be reviewed regularly and revised as needed. Where changes in the law supersede and conflict with anything in this document then the new law shall control. Michigan Department of Treasury Tax Compliance Bureau June 2015 Page 3 of 119 Table of Contents Chapter 1 Introduction.
This manual is not intended as a statement of law, Department policy, or of the Treasurer’s official position. The information contained in this manual has been
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