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CREDIT ACCEPTANCE CORP. v. DEPT. OF TREASURY

Docket No. 201863.

601 N.W.2d 109 (1999)

236 Mich. App. 478

CREDIT ACCEPTANCE CORPORATION, Petitioner-Appellee, v. DEPARTMENT OF TREASURY, Respondent-Appellant.

Court of Appeals of Michigan.

Decided July 2, 1999, at 9:05 a.m.

Released for Publication October 22, 1999.

Attorney(s) appearing for the Case

Howard & Howard Attorneys, P.C. (by Michele L. Halloran and Donna M. Clarke), Lansing, for the petitioner.

Frank J. Kelley, Attorney General, Thomas L. Casey, Solicitor General, and Ross H. Bishop, Assistant Attorney General, for the respondent.

Before: MacKENZIE, P.J., and BANDSTRA and MARKMAN, JJ.

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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