Gainey Transportation Service, Inc v. Department of Treasury

Plaintiff appeals as of right from an order of the Court of Claims granting summary disposition to defendant and dismissing plaintiff’s complaint. We affirm.

I

The facts of this case are not in dispute. Plaintiff is a Michigan corporation that, in part, conducts an interstate trucking. business. As part of its business, plaintiff purchases tractor trucks in Michigan. In the past, plaintiff, on the basis of defendant’s Position Statement SUW 84-003, had received a partial refund of the sales tax it paid on the purchase of these trucks. Pursuant to SUW 84-003, the refund, amount was based on the…