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TOWN & COUNTRY DODGE v. TREASURY

Docket Nos. 70437, 70438, 70554. (Calendar No. 11).

420 Mich. 226 (1984)

362 N.W.2d 618

TOWN & COUNTRY DODGE, INC v. DEPARTMENT OF TREASURY STAR LINCOLN-MERCURY, INC v. DEPARTMENT OF TREASURY McINERNEY, INC v. DEPARTMENT OF TREASURY

Supreme Court of Michigan.

Decided December 28, 1984.

Released January 14, 1985.

Attorney(s) appearing for the Case

Law Offices of Lawrence J. Stockler, P.C. (by Lawrence J. Stockler), for the petitioners.

Frank J. Kelley, Attorney General, Louis J. Caruso, Solicitor General, and Richard R. Roesch and Curtis G. Beck, Assistant Attorneys General, for the respondent.

Released January 14, 1985. Rehearings denied 421 Mich. 1202.

RYAN, J.

We are called upon to determine, within the context of automobile dealer financing, whether certain payments to dealerships by financial institutions are "interest" for the purpose of the Single Business Tax Act (SBTA), MCL 208.1 et seq.; MSA 7.558(1) et seq., and are thus excludable from the single business tax base. We decide that those payments are not interest and that...

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