WORLD BOOK, INC. v. DEPARTMENT OF TREASURY

Docket No. 109841, Calendar No. 6.

590 N.W.2d 293 (1999)

459 Mich. 403

WORLD BOOK, INC., Plaintiff-Appellant, v. Revenue Division, DEPARTMENT OF TREASURY, State of Michigan, Defendant-Appellee.

Supreme Court of Michigan.

Decided March 30, 1999.


Attorney(s) appearing for the Case

Honigman, Miller, Schwartz & Cohn (by Patrick R. Van Tiflin and John S. Kane) Lansing, MI, for appellant.

Jennifer M. Granholm, Attorney General, Thomas L. Casey, Solicitor General, and Ross H. Bishop, Assistant Attorney General Lansing, MI, for defendant-appellee.

Weisman, Trogan, Young & Schloss, P.C. (by Anthony V. Trogan) Bingham Farms, MI; Brann & Isaacson, L.L.P., of counsel (by George S. Isaacson, Martin I. Eisenstein, and Roy T. Pierce) Lewiston, ME, amicus curiae, for Direct Marketing Association, Inc.


Opinion

MARILYN J. KELLY, J.

In this tax dispute, plaintiff World Book, Inc., appeals from a Court of Appeals decision in favor of defendant Revenue Division of the Department of Treasury, state of Michigan. We are asked to decide two issues. The first is whether plaintiff's sales transactions involving Michigan customers are properly taxable under Michigan's Use Tax Act1 as opposed to Michigan's General Sales Tax Act.

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