ANDRIE INC. v. TREASURY DEPT.

Docket No. 145557. Calendar No. 1.

853 N.W.2d 310 (2014)

496 Mich. 161

ANDRIE INC. v. DEPARTMENT OF TREASURY.

Supreme Court of Michigan.

Decided June 23, 2014.


Attorney(s) appearing for the Case

Honigman Miller Schwartz and Cohn LLP, Lansing (by June Summers Haas , John D. Pirich , and Brian T. Quinn ) for plaintiff.

Bill Schuette , Attorney General, Aaron D. Lindstrom , Solicitor General, Richard A. Bandstra , Chief Legal Counsel, and Jessica A. McGivney , Assistant Attorney General, for defendant.

James R. Holcomb , Lansing, for the Michigan Chamber of Commerce.


YOUNG, C.J.

Michigan's Use Tax Act (UTA)1 imposes a 6% tax on a consumer's use, storage, and consumption of all tangible personal property in Michigan.2 The UTA exempts the use of property from imposition of the use tax when "the [sales] tax was due and paid on the retail sale to a consumer."3 Concurrently, Michigan's General Sales Tax Act4 (GSTA) imposes...

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