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BETTEN AUTO CENTER, INC. v. DEP'T OF TREAS.

Docket Nos. 265976, 265977, 265978.

723 N.W.2d 914 (2006)

272 Mich. App. 14

BETTEN AUTO CENTER, INC., Plaintiff-Appellee, v. DEPARTMENT OF TREASURY, Defendant-Appellant. Betten Motor Sales, Inc., d/b/a Toyota of Grand Rapids, Plaintiff-Appellee, v. Department of Treasury, Defendant-Appellant. Betten-Friendly Motors, d/b/a Family Auto Center, Plaintiff-Appellee, v. Department of Treasury, Defendant-Appellant.

Court of Appeals of Michigan.

Decided August 1, 2006, at 9:05 a.m.

Released for Publication November 14, 2006.

Attorney(s) appearing for the Case

Fraser Trebilcock Davis & Dunlap, P.C. (by Edward J. Castellani, Michael H. Perry, and Graham K. Crabtree), Lansing, for the plaintiffs.

Michael A. Cox, Attorney General, Thomas L. Casey, Solicitor General, Heidi L. Johnson-Mehney, Assistant Attorney General, for the defendant.

Before: BORRELLO, P.J., and SAAD and WILDER, JJ.

PER CURIAM.

In this tax dispute, defendant appeals as of right an order granting summary disposition in favor of plaintiffs pursuant to MCR 2.116(C)(10). The issue is whether vehicles purchased by plaintiffs for resale and used by plaintiffs' employees before the vehicles were resold were subject to a use tax imposed by the Use Tax Act, MCL 205.91 et seq., or whether the vehicles fell within the resale exemption to use taxation under MCL 205.94(1)(c). We affirm...

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