WMS GAMING, INC. v. DEP'T OF TREASURY

Docket No. 269114.

733 N.W.2d 97 (2007)

274 Mich. App. 440

WMS GAMING, INC., Plaintiff-Appellant, v. DEPARTMENT OF TREASURY, Defendant-Appellee.

Court of Appeals of Michigan.

Decided February 27, 2007, at 9:30 a.m.

Released for Publication June 7, 2007.


Attorney(s) appearing for the Case

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

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

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

Dickinson Wright P.L.L.C. (by James H. Novis), Lansing, for amici curiae International Game Technology.

Before: SAWYER, P.J., and WILDER and SERVITTO, JJ.


SAWYER, P.J.

This case presents the question whether a company that manufactures a product out-of-state and then leases that product to a Michigan customer may elect to pay the use tax on the product based on the price of its component parts or whether it is required instead to remit a use tax based on the rental receipts from leasing the product. We hold that a manufacturer, without regard to whether the product is manufactured in-state or out-of-state, may elect...

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