DEPARTMENT OF TREASURY  
STATE TREASURER  
GENERAL SALES AND USE TAX RULES  
SPECIFIC SALES AND USE TAX RULES  
Filed with the secretary of state on September 10, 2024  
These rules become effective immediately after filing with the secretary of state unless  
adopted under section 33, 44, or 45a(9) of the administrative procedures act of 1969,  
1969 PA 306, MCL 24.233, 24.244, or 24.245a. Rules adopted under these sections  
become effective 7 days after filing with the secretary of state.  
(By authority conferred on the department of treasury by section 3 of 1941 PA 122, MCL  
205.3)  
R 205.136 of the Michigan Administrative Code is rescinded, as follows:  
GENERAL SALES AND USE TAX RULES  
R 205.136 Rescinded.  
August 1, 2024  
;