TOMRA OF NORTH AM. v. DEPT. OF TREASURY

Docket No. 158333, Docket No. 158335 Calendar No. 3.

952 N.W.2d 384 (2020)

505 Mich. 333

TOMRA OF NORTH AMERICA, INC., Plaintiff-Appellee, v. DEPARTMENT OF TREASURY, Defendant-Appellant.

Supreme Court of Michigan.

Decided June 16, 2020.


Attorney(s) appearing for the Case

Honigman LLP (by June Summers Haas and Daniel L. Stanley ) for plaintiff.

Dana Nessel , Attorney General, Fadwa A. Hammoud , Solicitor General, and Scott L. Damich and Randi M. Merchant , Assistant Attorneys General, for defendant.

Miller, Canfield, Paddock and Stone, PLC (by Clifford W. Taylor , Paul D. Hudson , and Michael C. Simoni ) for the Michigan Manufacturers Association, Amici Curiae.

Fraser Trebilcock Davis & Dunlap, PC (by Paul V. McCord ) for the Michigan Retailers Association, Amicus Curiae.

The Mike Cox Law Firm (by Jackie J. Cook ) for the Taxation Section of the State Bar of Michigan, Amicus Curiae.

BEFORE THE ENTIRE BENCH.


OPINION

At issue is whether plaintiff TOMRA of North America, Inc.'s container-recycling machines and repair parts are excluded as a matter of law from qualifying for the industrial-processing-activity exemptions under MCL 205.54t of the General Sales Tax Act (GSTA), MCL 205.51 ...

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