MUELLER & SONS, INC. v. DEPARTMENT OF TREASURY

Docket No. 120500.

189 Mich. App. 570 (1991)

473 N.W.2d 783

WILLIAM MUELLER & SONS, INC v. DEPARTMENT OF TREASURY

Michigan Court of Appeals.

Decided June 3, 1991, at 9:10 A.M.


Attorney(s) appearing for the Case

Lambert, Leser, Dahm, Cook & Schmidt, P.C. (by Susan M. Cook and David L. Powers), for William Mueller & Sons, Inc.

Frank J. Kelley, Attorney General, Gay Secor Hardy, Solicitor General, and Richard R. Roesch and Ross H. Bishop, Assistant Attorneys General, for the Department of Treasury.

Before: McDONALD, P.J., and BRENNAN and JANSEN, JJ.


JANSEN, J.

Respondent assessed charges on an unpaid use tax of $9,342.62 and interest for the period of April 1, 1981, through December 31, 1984, on petitioner's purchase of fertilizer equipment. Petitioner claimed that the purchases at issue are exempt under MCL 205.94(f); MSA 7.555(4)(f) as property involved in agricultural processing. On July 14, 1988, a hearing officer entered a proposed order determining that the equipment at issue was not exempt from the use...

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