Mich. Admin. Code R 205.4104 — General requirements

Rule 4. (1) Machine -sensible recor ds used to establish tax compliance shall
contain sufficient transaction-level detail information so that the details underlying the
machine-sensible records can be identified and made available to the department upon
request. A taxpayer may d iscard duplicated records and redundant information if the
taxpayer's responsibilities under these rules are otherwise met.
(2) At the time of an examination, the retained records shall be capable of being
retrieved and converted to a standard record format.
(3) Taxpayers are not required to construct machine -sensible records other than
those created in the ordinary course of business. A taxpayer who does not create the
electronic equivalent of a traditional paper record in the ordinary cour se of business is
not required to construct such a record for tax purposes. However, in the absence of
the electronic equivalent, the taxpayer shall maintain traditional paper records.