G.R. McDONALD, J.
Plaintiff appeals by right the denial of its claim for refund of use taxes paid; defendant appeals by right the grant of a partial refund of use taxes paid. The factual background of this case is drawn from the stipulation of facts entered into by the parties and on which the case was tried in the Court of Claims.
Plaintiff does business at the Kalamazoo Municipal Airport as a licensed aircraft retailer and a fixed-base operator. In addition...
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