MICHIGAN DEPARTMENT OF TREASURY  
STATE TREASURER  
NOTICE OF PUBLIC HEARING  
ADMINISTRATIVE RULES 2020-019 TY  
SPECIFIC SALES AND USE TAX RULES  
The Michigan Department of Treasury Bureau of Tax Policy will hold a public hearing at the  
following time and place to receive comments by interested persons on the amendment of R  
205.127 of the Specific Sales and Use Tax Rules to define the phrase “bottled water” by adopting  
the Streamlined Sales and Use Tax Act’s definition. The public hearing will be held via Microsoft  
Teams if Executive Order 2020-75 is extended.  
Date:  
July 8, 2020  
Time:  
1:00 p.m. – 3:00 p.m.  
Location:  
State Treasurer’s Board Room, First Floor  
Richard H. Austin Building  
430 West Allegan Street  
Lansing, Michigan 48922  
Interested parties may also submit written comments on the rule to the Department of Treasury,  
Bureau of Tax Policy, Tax Policy Division, Attn: David Matelski, P.O. Box 30828, Lansing, Michigan  
48909, or by facsimile to 517-241-4267, or electronically to Treas_Tax_Policy@michigan.gov by  
no later than 5:00 p.m. on July 8, 2020.  
Michigan is a member of the Streamlined Sales and Use Tax Agreement (SSUTA). Under the  
terms of the SSUTA, if a member state’s sales/use tax rules use a word or phrase that is defined in  
the SSUTA’s Library of Definitions that state must also define that word or phrase using the  
SSUTA definition in its rules. See SSUTA Article III, Section 327. Michigan uses the phrase  
“bottled water” in R 205.127, MCL 205.54d, and MCL 205.94 without providing a definition of the  
phrase. Michigan can correct this possible noncompliance with SSUTA by adding the SSUTA  
definition of “bottled water” to R 205.127. The amendment to the rule will also provide clarity to  
businesses and persons regarding what constitutes non-taxable bottled water.  
The amendment to R 205.127 is promulgated by authority conferred on the Department of  
Treasury by section 3 of 1941 PA 122, MCL 205.3. The rule will take effect immediately upon filing  
with the Secretary of State.  
The rule is published on the Michigan Government website at http://www.michigan.gov/moahr and  
will be in the July 1, 2020 issue of the Michigan Register. Copies of the draft rule may also be  
obtained by mail or electronic request at the addresses above.  
Persons with disabilities requiring accommodation for effective participation in the hearing should  
telephone Debbie Lange at 517-335-7478 at least one week before the hearing.  
*In the event that Executive Order 2020-75 is extended, to mitigate the spread of COVID-19 by  
practicing social-distancing measures, the public hearing will be held virtually via Microsoft  
Teams in order to receive public comments. In accordance with Governor Whitmer and the  
Michigan Department of Health and Human Services’ recommendations designed to help prevent  
the spread of Coronavirus Disease 2019 (COVID-19), the virtual public hearing will occur in lieu of  
the in-person hearing scheduled to occur at the Austin Building on July 8, 2020. If the Executive  
Order is extended allowing for a virtual hearing, the Treasury Bureau of Tax Policy will post that  
information on its website.  
All members of the public may attend and participate in this meeting by visiting the following web  
link or dialing the number below at the time of the meeting.  
Web Link: https://teams.microsoft.com/l/meetup-  
join/19%3ameeting_NDY1Mzg4ZDUtY2QwZS00YWVmLWIwNDktMjk0NzY0MzE3Y2Vm%40threa  
d.v2/0?context=%7b%22Tid%22%3a%22d5fb7087-3777-42ad-966a-  
892ef47225d1%22%2c%22Oid%22%3a%2239429f4e-f3fb-4875-9fd6-fbfc7f5ebbb8%22%7d  
Phone number: 248-509-0316  
When prompted, please enter the following conference ID: 534 927 714#  
In the event of a disconnection caused by the meeting host, the public hearing will be deemed in  
recess. Every effort will be made to reestablish a publicly accessible connection. If the host is  
unable to do so within a period of 30 minutes from the time of the disconnection, the public  
hearing will adjourn and not address any new business. The public hearing will not recess or  
adjourn due to technical or other issues experienced by individual members of the public that  
render them unable to attend or participate in the meeting.  
To allow for broad public attendance and participation, including for persons with disabilities,  
members of the public may access this meeting by both web and phone and provide either oral or  
written comments. Closed captioning will be provided, when available. Members of the public who  
are speech or hearing impaired may also attend and participate in this meeting by dialing 7-1-1 and  
using the Michigan Relay service. More information about this service may be found at  
https://www.michigan.gov/mpsc/0,9535,7-395-93308_93325_93425_94040_94041---,00.html.  
People with disabilities requiring additional accommodations (such as materials in alternative  
format) in order to participate in the meeting, or those that have questions should contact the  
department at Treas_Tax_Policy@michigan.gov  
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