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SCHOLASTIC BOOK CLUBS, INC. v. TREASURY DEPT.

Docket No. 189386.

567 N.W.2d 692 (1997)

223 Mich. App. 576

SCHOLASTIC BOOK CLUBS, INC., Plaintiff-Appellee, v. STATE of Michigan, DEPARTMENT OF TREASURY, REVENUE DIVISION, State Treasurer, and Revenue Commissioner, Defendants-Appellants.

Court of Appeals of Michigan.

Decided May 20, 1997, at 9:05 a.m.

Released for Publication August 22, 1997.

Attorney(s) appearing for the Case

Brann & Isaacson by George S. Isaacson and David W. Bertoni, Lewiston, ME, and Weisman, Trogan, Young & Schloss, P.C. by Anthony V. Trogan, Bingham Farms, for plaintiff-appellee.

Frank J. Kelley, Attorney General, Thomas L. Casey, Solicitor General, and Kevin T. Smith, Assistant Attorney General, for defendants-appellants.

Before MacKENZIE, P.J., and WAHLS and MARKEY, JJ.

MacKENZIE, Presiding Judge.

Defendants appeal as of right from an order granting plaintiff's motion for summary disposition pursuant to MCR 2.116(A) and holding that defendants could not impose use tax collection and remittance obligations on plaintiff. We affirm.

Plaintiff is a Missouri-based company that sells books and other materials to schoolchildren throughout the United States. The parties' statement of stipulated facts establishes that plaintiff mails...

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