DETROIT EDISON CO. v. DEP'T OF TREASURY

Docket No. 148753. Calendar No. 1.

869 N.W.2d 810 (2015)

498 Mich. 28

DETROIT EDISON COMPANY v. DEPARTMENT OF TREASURY.

Supreme Court of Michigan.

Decided July 22, 2015.


Attorney(s) appearing for the Case

Honigman Miller Schwartz and Cohn LLP (by Patrick R. Van Tiflin , John D. Pirich , Lansing, Lynn Gandhi , Detroit, and June Summers Haas , Lansing), for Detroit Edison Company.

Bill Schuette , Attorney General, Aaron D. Lindstrom , Solicitor General, Matthew Schneider , Chief Legal Counsel, and Zachary C. Larsen and Michael R. Bell , Assistant Attorneys General, for the Department of Treasury.

Clark Hill PLC, Detroit (by Cynthia M. Filipovich ), for the Michigan Manufacturers Association.

James R. Holcomb , Lansing, for the Michigan Chamber of Commerce.

Foster, Swift, Collins & Smith, PC (by Richard C. Kraus , Lansing, and Todd W. Hoppe , Grand Rapids), for the Michigan Milk Producers Association.

Dykema Gossett PLLC (by Wayne D. Roberts , Elisa J. Lintemuth , Grand Rapids, and Shaun M. Johnson , Lansing), for International Transmission Company.


The Use Tax Act (UTA), MCL 205.91 et seq., imposes a 6% tax "for the privilege of using, storing, or consuming tangible personal property in this state...." MCL 205.93(1). However, the UTA exempts from the use tax property sold to "[a]n industrial processor for use or consumption in industrial processing." MCL 205.94o(1)(a). At...

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