Ammex, Inc v. Department of Treasury

The Michigan Department of Treasury appeals the Court of Claims ruling that Ammex, Inc., is entitled to a refund of taxes it paid under the former Michigan motor fuel tax act (MFTA) 1 during the tax periods of July 1, 1997, to December 31, 1997, and April 1, 1998, to June 30, 1998. For the following reasons, we affirm.

I. FACTS AND PROCEDURAL HISTORY

Ammex operates a Class 9 United States customs bonded warehouse, or “duty-free store,” in Detroit, near the entrance to the Ambassador Bridge to Canada. 2 The store is located “beyond the point of no return” 3 for travelers, which means that all…