MI HB5511

Requires the Michigan Department of Treasury to provide 6 months advance notice to both houses of the legislature before issuing any bulletin, letter ruling, or document that explains or modifies the department's interpretation of state tax laws.

Prohibits the department from issuing any tax interpretation documents with retroactive effect.

Requires the department to publish internal policy directives, audit standards, sampling manual, cash basis sales tax audit overview, industrial processing sales and use tax manual, contractors sales and use tax manual, and other deductions sales and use tax manual in printed and electronic formats by July 15, 2016.

Allows the department to charge reasonable subscription fees (not exceeding printing costs) for access to these published materials, with subscription revenue deposited into the taxation manual revolving fund.

Maintains existing department authority to examine books and records, issue subpoenas, promulgate rules, consult with the governor and legislature, and investigate tax and revenue matters.