SYNTEX LABS. v. DEPARTMENT OF TREASURY

Docket No. 120264.

188 Mich. App. 383 (1991)

470 N.W.2d 665

SYNTEX LABORATORIES, INC v. DEPARTMENT OF TREASURY

Michigan Court of Appeals.

Decided April 2, 1991, at 9:20 A.M.


Attorney(s) appearing for the Case

Miller, Canfield, Paddock & Stone (by Samuel J. McKim, III, P.C., Robert F. Rhoades, and Joanne B. Faycurry), for the petitioner.

Frank J. Kelley, Attorney General, Gay Secor Hardy, Solicitor General, and Richard R. Roesch and Steven D. Hughey, Assistant Attorneys General, for the respondent.

Before: SULLIVAN, P.J., and DOCTOROFF and MURPHY, JJ.


PER CURIAM.

Respondent appeals as of right a Michigan Tax Tribunal judgment canceling a use tax assessment against petitioner and ordering a refund. At issue is whether imposing a use tax on petitioner's promotional use of sample drugs violates art 9, § 8 of our state constitution. The Tax Tribunal held that it does. We agree and, therefore, affirm.

The Tax Tribunal decided this case on the following stipulated facts. Petitioner Syntex Laboratories, a...

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