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BECKMAN PROD. SERV. v. TREAS DEP'T

Docket No. 131200.

202 Mich. App. 342 (1993)

508 N.W.2d 178

BECKMAN PRODUCTION SERVICES, INC v. DEPARTMENT OF TREASURY

Michigan Court of Appeals.

Decided November 1, 1993, at 10:00 A.M.

Attorney(s) appearing for the Case

Schwendener & Valade, P.C. (by Benjamin O. Schwendener, Jr., Alan M. Valade, and David R. Brinks), for the plaintiff.

Frank J. Kelley, Attorney General, Thomas L. Casey, Solicitor General, and Russell E. Prins and Ross H. Bishop, Assistant Attorneys General, for the defendant.

Before: MURPHY, P.J., and MICHAEL J. KELLY and WAHLS, JJ.

MURPHY, P.J.

Plaintiff appeals from the order of the Court of Claims granting defendant's request for dismissal pursuant to MCR 2.116(C)(10) and MCR 2.116(I)(2) of plaintiff's challenge to a use tax assessment. We affirm.

Plaintiff provides oil and gas extraction services to owners and operators of oil and gas wells in mid-Michigan. One service that plaintiff provides is the removal of sediment that inhibits the flow of oil or gas in well tubing and piping...

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