General Motors Corp. v. Department of Treasury

Defendant, the Department of Treasury (Treasury), appeals by leave the order of the Court of Claims granting the motion of plaintiff General Motors Corporation (GM) for partial summary disposition with respect to liability on GM’s two claims for refunds of taxes it paid on its employees’ use of GM-manufactured “program vehicles” for tax periods from October 1, 1996, to August 31, 2007. GM asserts the use of program vehicles was exempt from taxation because the vehicles were “purchased for resale [or] demonstration *359purposes” under MCL 205.94(l)(c), as interpreted by Betten Auto Ctr, Inc v…