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.