SIETSEMA FARMS FEEDS v. DEPT. OF TREASURY

Docket No. 302033.

818 N.W.2d 489 (2012)

296 Mich. App. 232

SIETSEMA FARMS FEEDS, LLC v. DEPARTMENT OF TREASURY.

Court of Appeals of Michigan.

Decided February 28, 2012.

Approved for publication April 17, 2012, at 9:10 a.m.


Attorney(s) appearing for the Case

The Novis Law Firm, PLLC (by James H. Novis ), Okemos, for petitioner.

Bill Schuette , Attorney General, John J. Bursch , Solicitor General, Richard A. Bandstra , Chief Legal Counsel, and Michael R. Bell , Assistant Attorney General, for respondent.

Before: HOEKSTRA, P.J., and MARK J. CAVANAGH and BORRELLO, JJ.


PER CURIAM.

Petitioner, Sietsema Farms Feeds, L.L.C., appeals as of right the Michigan Tax Tribunal's order granting summary disposition in favor of respondent, Michigan Department of Treasury, rejecting petitioner's claim that certain purchased property was exempt from the use tax and affirming respondent's assessment. We affirm.

Petitioner operates a feed mill in which corn and other grains are dried, ground, and mixed with additives to produce animal feed...

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