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NACG LEASING v. DEPARTMENT OF TREASURY

Docket No. 146234.

843 N.W.2d 891 (2014)

495 Mich. 26

NACG LEASING v. DEPARTMENT OF TREASURY.

Supreme Court of Michigan.

February 6, 2014.

Attorney(s) appearing for the Case

Clark Hill PLC, Detroit (by David M. Hayes , Thomas S. Nowinski , and Michael M. Antovski ), for petitioner.

Bill Schuette , Attorney General, John J. Bursch , Solicitor General, Aaron D. Lindstrom , Assistant Solicitor General, and Jessica A. McGivney , Assistant Attorney General, for respondent.

VIVIANO, J.

The issue in this case is whether the execution of a lease of tangible personal property in Michigan constitutes "use" for purposes of the Use Tax Act (UTA).1 Petitioner, a Michigan corporation, purchased an aircraft from one company and immediately executed a five-year lease to another company that already had possession of the aircraft. The Department of Treasury assessed a use tax against petitioner based on the lease transaction...

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