GENERAL MOTORS CORP. v. DEPT. OF TREASURY

Docket No. 116984, Calendar No. 1.

644 N.W.2d 734 (2002)

GENERAL MOTORS CORPORATION, Plaintiff-Appellant, v. DEPARTMENT OF TREASURY, REVENUE DIVISION, Defendant-Appellee.

Supreme Court of Michigan.

Decided June 4, 2002.


Attorney(s) appearing for the Case

Honigman Miller Schwartz & Cohn, L.L.P. (by Alan M. Valade and Frederick M. Baker, Jr.), Lansing, MI, for the plaintiff-appellant.

Jennifer M. Granholm, Attorney General, Thomas L. Casey, Solicitor General, and Steven B. Flancher, Glenn R. White, and Ross H. Bishop, Assistant Attorneys General, Lansing, MI, for the defendant-appellee.

Robert S. LaBrant, Lansing, MI, for the Michigan Chamber of Commerce.

Barris, Sott, Denn & Driker, P.L.L.C. (by Eugene Driker), Detroit, MI, and Diann L. Smith, General Counsel, Stephen P.B. Krantz, Tax Counsel, and William D. Peltz, Chair Lawyers' Coordinating Subcommittee, Washington, DC, for the Committee on State Taxation.

Miller, Canfield, Paddock & Stone, P.L.C. (by Samuel J. McKimm, III and Joanne B. Faycurry), Detroit, MI, for Ford Motor Company.


Opinion

WEAVER, J.

Plaintiff, General Motors Corporation (GM), appeals from the Court of Appeals decision that defendant, Department of Treasury, could impose use tax1 on the vehicle components and parts plaintiff provided to customers as part of plaintiff's goodwill adjustments policy. We reverse the decision of the Court of Appeals and hold that assessment of use tax on the goodwill adjustments was improper because they were...

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