Notice Regarding Rescission of Rule Governing Food for Human Consumption

Issued: October 10, 2024

Effective September 17, 2024, Rule 86 of the Specific Sales and Use Tax Rules, R 205.136, has been rescinded from the Michigan Administrative Code. Rule 86 had elaborated on the statutory treatment of “food for human consumption.” (For more on that treatment see RAB 2024-13, Sales and Use Tax — Food for Human Consumption.)

The recent rescission of Rule 86 follows the rescission of many rules in 2023, including rules that had been superseded by caselaw or that merely had restated a statutory provision. Rule 86 met both criteria: it had been superseded in part by Emagine Entertainment v Treasury, 334 Mich App 658 (2020), and it restated statutory provisions in the Use Tax Act and the General Sales Tax Act, after those acts were amended in 2023 by Public Acts 141 and 142. For these reasons, Treasury rescinded Rule 86.

The current General and Specific Sales and Use Tax Rules can be found by selecting Treasury’s Bureau of Tax and Economic Policy under the administrative code search tool at: https://www.michigan.gov/lara/bureau-list/moahr/admin-rules.