MIDWEST POWER LINEv. DEPT. OF TREASURY

No. 336451.

921 N.W.2d 543 (2018)

324 Mich.App. 444

MIDWEST POWER LINE, INC., Petitioner-Appellant, v. DEPARTMENT OF TREASURY, Respondent-Appellee.

Court of Appeals of Michigan.

Decided May 22, 2018, at 9:15 a.m.


Attorney(s) appearing for the Case

James L. Juhnke for petitioner.

Bill Schuette , Attorney General, Aaron D. Lindstrom , Solicitor General, Laura Moody , Chief Legal Counsel, and Emily C. Zillgitt , Assistant Attorney General, for respondent.

Before: Sawyer, P.J., and Borrello and Servitto, JJ.


At issue in this case is whether MCL 205.94k(4) entitles petitioner to a use-tax exemption given that petitioner, carries customers' property across state lines incidentally to its business of providing repair services. We conclude that it does not.

Petitioner provides repair and maintenance services to electrical utilities...

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