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AMMEX, INC. v. DEP'T OF TREASURY

Docket No. 258901.

732 N.W.2d 116 (2007)

273 Mich. App. 623

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

Court of Appeals of Michigan.

Decided January 18, 2007, at 9:00 a.m.

Released for Publication April 11, 2007.

Attorney(s) appearing for the Case

Dykema Gossett PLLC (by Craig L. John and Thomas J. Murray) for the plaintiff. Bloomfield Hills.

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

Before: WHITBECK, C.J., and HOEKSTRA and WILDER, JJ.

PER CURIAM.

Plaintiff Ammex, Inc. (Ammex), appeals as of right the Court of Claims opinion and order granting summary disposition to defendant Michigan Department of Treasury. Ammex brought suit challenging the Department of Treasury's assessments under the Single Business Tax Act (SBTA), MCL 208.1 et seq.,1 imposing a single business tax (SBT) on Ammex's business activities in tax years 1993, 1994, and 1995. We hold that imposition...

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