PM ONE, LTD. v. TREASURY DEPT.

Docket No. 210644.

611 N.W.2d 318 (2000)

240 Mich. App. 255

PM ONE, LIMITED, Petitioner-Appellant, v. DEPARTMENT OF TREASURY, Respondent-Appellee.

Court of Appeals of Michigan.

Decided March 17, 2000, at 9:20 a.m.

Released for Publication June 2, 2000.


Attorney(s) appearing for the Case

Howard & Howard Attorneys, P.C. (by Michele L. Halloran and Donna M. Donovan), Lansing, for P.M. One, Ltd.

Jennifer M. Granholm, Attorney General, Thomas L. Casey, Solicitor General, and Jack Van Coevering, Assistant Attorney General, for the Department of Treasury.

Before: SAWYER, P.J., and HOOD and WHITBECK, JJ.


WHITBECK, J.

Petitioner P.M. One, Ltd. (PM One), appeals as of right from a decision of the Michigan Tax Tribunal, which held that certain amounts PM One collected constituted "gross receipts" under § 7 of the Single Business Tax Act (SBTA), M.C.L. § 208.7; MSA 7.558(7). The Michigan Tax Tribunal stated that "[t]he substance of these purchase, supply and payment arrangements is the reimbursement and compensation of Petitioner [PM One] for necessary expenses...

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