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RAYOVAC CORP. v. DEP'T OF TREASURY

Docket No. 251283.

691 N.W.2d 57 (2004)

264 Mich. App. 441

RAYOVAC CORPORATION, Plaintiff-Appellee/Cross-Appellant, v. DEPARTMENT OF TREASURY, Defendant-Appellant/Cross-Appellee.

Court of Appeals of Michigan.

Decided November 23, 2004, at 9:15 a.m.

Released for Publication January 20, 2005.

Attorney(s) appearing for the Case

Honigman Miller Schwartz and Cohn LLP (by Patrick R. Van Tiflin, June Summers Haas, and Daniel L. Stanley), Lansing for the plaintiff.

Michael A. Cox, Attorney General, Thomas L. Casey, Solicitor General, and Glenn R. White, Assistant Attorney General, for the Department of Treasury.

Before: DONOFRIO, P.J., and MARKEY and FORT HOOD, JJ.

PER CURIAM.

Defendant Department of Treasury appeals by right the trial court's order granting summary disposition for plaintiff Rayovac Corporation, holding that Rayovac was not liable for payment of the Michigan single business tax (SBT), MCL 208.1 et seq., for the period July 1, 1989, through June 30, 1993. Plaintiff cross-appeals the same order. We reverse.

The trial court ruled that the Commerce Clause...

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