BRUNSWICK BOWLING & BILLIARDS CORP. v. TREASURY DEP'T

Docket No. 261682.

706 N.W.2d 30 (2005)

267 Mich. App. 682

BRUNSWICK BOWLING & BILLIARDS CORPORATION, Plaintiff-Appellee, v. Court of Claims DEPARTMENT OF TREASURY, Defendant-Appellant.

Court of Appeals of Michigan.

Decided August 18, 2005, at 9:05 a.m.

Released for Publication November 10, 2005.


Attorney(s) appearing for the Case

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

Michael A. Cox, Attorney General, Thomas L. Casey, Solicitor General, and Roland Hwang, Assistant Attorney General, for the defendant.

Before: COOPER, P.J., and BANDSTRA and KELLY, JJ.


BANDSTRA, J.

Defendant appeals as of right the Court of Claims order granting summary disposition in favor of plaintiff. Specifically, defendant contests the court's determination that the use tax, MCL 205.93(1), did not apply to the promotional activities of plaintiff at issue here because they did not occur "in this state" under the statute. We affirm.

The facts in this case are not in dispute. Plaintiff is a Delaware corporation with its principal office...

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