IBM v. DEPARTMENT OF TREASURY

Docket No. 146440.

852 N.W.2d 865 (2014)

496 Mich. 642

INTERNATIONAL BUSINESS MACHINES CORP. v. DEPARTMENT OF TREASURY.

Supreme Court of Michigan.

July 14, 2014.


Attorney(s) appearing for the Case

Miller, Canfield, Paddock and Stone, PLC, Lansing (by Clifford W. Taylor and Gregory A. Nowak ), and Silverstein & Pomerantz LLP (by Amy L. Silverstein , Edwin P. Antolin , and Johanna W. Roberts , pro hac vice) for IBM Corporation.

Bill Schuette , Attorney General, Aaron D. Lindstrom , Solicitor General, and Michael R. Bell , Assistant Attorney General, for the Department of Treasury.

Honigman Miller Schwartz and Cohn LLP, Detroit (by Lynn A. Gandhi ) for the Council on State Taxation.

Honigman Miller Schwartz and Cohn LLP, Detroit (by Lynn A. Gandhi ) and Morrison & Foerster LLP (by Craig B. Fields and Mitchell A. Newark , pro hac vice) for Lorillard Tobacco Company.

Joe Huddleston , Shirley K. Sicilian , and Sheldon H. Laskin , pro hac vice, for the Multistate Tax Commission.

Jeffrey B. Litwak , pro hac vice.

Richard L. Masters , pro hac vice, for the Interstate Commission for Juveniles and the Association of Compact Administrators of the Interstate Compact on the Placement of Children.

BEFORE THE ENTIRE BENCH.


VIVIANO, J.

In this case, we must determine whether plaintiff International Business Machines Corporation (IBM) could elect to use the three-factor apportionment formula under the Multistate Tax Compact1 (the Compact) for its 2008 Michigan taxes, or whether it was required to use the sales-factor apportionment formula under the Michigan Business Tax Act (BTA).2 The Department of Treasury (the Department) rejected...

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