MacKENZIE, P.J.
Respondent Department of Treasury appeals as of right from a Michigan Tax Tribunal judgment holding that certain fees collected by petitioner Credit Acceptance Corporation do not constitute "gross receipts" under § 7 of the Single Business Tax Act, M.C.L. § 208.7; MSA 7.558(7). We reverse.
The facts are not in dispute. Petitioner's business involves the collection of money due under installment sales contracts executed between automobile...
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