Mich. Admin. Code R. 205.108 - Postage stamps
Rule 58.
(1) Sales
by the United States Postal Service or by an approved postal provider of
uncancelled United States postage valid for transportation of mail are not
taxable. Sales of these items made by other sellers are subject to tax. Sales
of cancelled domestic or foreign stamps or of uncancelled foreign postage
stamps not valid for transportation of mail in the United States are
taxable.
(2) As used in this rule,
"approved postal provider" means a business that has entered into a contractual
agreement with the United States Postal Service to provide authorized postal
services, including the sale of postage stamps, to the public.
Notes
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