W. S. Butterfield Theatres, Inc. v. Department of Revenue

This case involves the Michigan chain stores tax. * The appellants-appellees (hereinafter referred to collectively as “appellee”) are Michigan corporations, taxable as an entity (except Kalamazoo, Michigan Theatre Corporation) under section 3 of the act. They operate motion picture theaters in various cities and towns throughout the State, approximately 60 in number. They either own or lease the theater premises involved. In each of the theaters, it is stipulated, they “are also engaged in dispensing for a consideration, at retail, tangible personal property such as candy, nuts, popcorn and…