Uniloy Milacron USA Inc. v. Department of Treasury

In this case involving the Single Business Tax Act1 (SBTA), former MCL 208.1 et seq., defendant, the Department of Treasury, appeals the Court of *95Claims’s order granting summary disposition under MCR 2.116(C)(10) in favor of plaintiff, Uniloy Milacron USA, Inc. We affirm.

i

Plaintiff manufactures molds used in blow molding machines. Its manufacturing plant is in Tecumseh, Michigan. Plaintiff entered into a distributor agreement with an affiliate corporation: Uniloy Milacron, Inc. (UMI). Under the distributor agreement, plaintiff and UMI agreed that UMI would market plaintiffs products as well…