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MENARD INC. v. DEPARTMENT OF TREASURY

Docket Nos. 310399, 311053, 311261, 311294, 312168.

838 N.W.2d 736 (2013)

302 Mich. App. 467

Sears Roebuck and Co v. State Treasurer. Menard Inc. v. State Treasurer. Art Van Furniture-Conner Inc v. State Treasurer.

Court of Appeals of Michigan.

September 12, 2013, at 9:00 a.m.

Attorney(s) appearing for the Case

Bill Schuette , Attorney General, John J. Bursch , Solicitor General, Richard A. Bandstra , Chief Legal Counsel, and Scott L. Damich , Assistant Attorney General, for Department of Treasury, State Treasurer, and State of Michigan.

Bodman PLC, Detroit (by Joseph J. Shannon) , and Akerman Senterfitt (by Peter O. Larsen , Michael J. Bowen , and David E. Otero) , for Menard, Inc.; Sears, Roebuck and Co., Art Van Furniture-Conner, Inc., and Art Van Furniture, Inc.

Before: FORT HOOD, P.J., and FITZGERALD and O'CONNELL, JJ.

PER CURIAM.

In these consolidated appeals, the issue presented is whether plaintiffs, as retailers, are entitled to a refund pursuant to the bad debt provision, MCL 205.54i, of Michigan's General Sales Tax Act (GSTA), MCL 205.51 et seq., when the losses were incurred by a third-party financing company. We conclude that plaintiffs are not entitled to the refunds under the bad debt provision, and, in each action, summary...

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