DEVONAIR ENTER. v. DEP'T OF TREASURY

Docket No. 303785.

823 N.W.2d 328 (2012)

297 Mich. App. 90

DEVONAIR ENTERPRISES, LLC v. DEPARTMENT OF TREASURY.

Court of Appeals of Michigan.

Decided May 8, 2012.

Approved for publication June 19, 2012, at 9:05 a.m.


Attorney(s) appearing for the Case

Suzanne Meiners-Levy and Barnes & Thornburg LLP, Grand Rapids (by Jeffrey G. Muth ) for Devonair Enterprises, LLC.

Bill Schuette , Attorney General, John J. Bursch , Solicitor General, Richard A. Bandstra , Chief Legal Counsel, and Kevin T. Smith , Assistant Attorney General, for the Department of Treasury.

Before: FORT HOOD, P.J., and MARK J. CAVANAGH and KIRSTEN FRANK KELLY, JJ.


PER CURIAM.

Petitioner appeals as of right from an order of the Michigan Tax Tribunal (MTT) affirming respondent's assessment of use tax. We affirm.

Petitioner was formed in September 2003 and registered for a use-tax permit, indicating it was in the business of "equipment leasing." Petitioner's sole member is DJS Enterprise Group, LLC (DJS), which was also formed in September 2003. The sole members of DJS are Donald and Cynthia Smith. On July 31, 2007, petitioner...

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