Beckman Production Services, Inc. v. Department of Treasury

I respectfully dissent. I believe that, under the clear language of MCL 205.94(g); MSA 7.555(4)(g), the service plaintiff performs with its equipment "transform[s], alter[s], or modif[ies] the property so as to place it in a different . . . character.” Id. Words and phrases in a statute are to be given their plain and ordinary meaning. Panich v Iron Wood Products Corp, 179 Mich App 136, 141; 445 NW2d 795 (1989). Dictionary definitions may be helpful in construing statutory language according to its common and approved usage. K mart Corp v Dep’t of State, 127 Mich App 390, 395; 339 NW2d 32…