Kellogg Co. v. Department of Treasury

Plaintiff appeals as of right from an order of the Court of Claims granting defendant’s motion for summary disposition pursuant to MCR 2.116(C)(8) and (10). The issue presented is whether two aircraft that plaintiff brought into Michigan after purchasing them in another state were properly assessed Michigan use tax. We affirm.

The facts of this case are essentially undisputed. Plaintiff, Kellogg Company, is a Delaware corporation with its headquarters in Battle Creek, Michigan. It is a multistate and multinational company. In February 1987, plaintiff purchased a Falcon 50 jet aircraft for…