BEITZEL v. DEPARTMENT OF REVENUE

Docket No. 969.

2 Mich. App. 311 (1966)

139 N.W.2d 780

BEITZEL v. DEPARTMENT OF REVENUE.

Michigan Court of Appeals.

Rehearing denied March 14, 1966.


Attorney(s) appearing for the Case

Lucking, Van Auken & Miller (Howell Van Auken, of counsel), for plaintiffs.

Frank J. Kelley, Attorney General, Robert A. Derengoski, Solicitor General, T. Carl Holbrook, Richard R. Roesch, and William D. Dexter, Assistant Attorneys General, for the defendants.


McGREGOR, J.

The plaintiffs herein are engaged at a Detroit location in the business of selling advertising specialties and novelties to merchants and industrial concerns located in the State of Michigan. The plaintiffs take orders for these goods in Michigan and then, in turn, order these advertising materials imprinted with the customers' identification from suppliers outside the State of Michigan. The finished goods are sent directly from the out-of-State suppliers...

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