Legal Opinion
Rayovac Corp. v. Department of Treasury
Michigan Court of Appeals
Decided January 20, 2005No. Docket 251283PublishedCited by 8 opinions
1Per curiam
Defendant Department of Treasury appeals by right the trial court’s order granting summary disposition for plaintiff Rayovac Corporation, holding that Rayovac was not liable for payment of the Michigan single business tax (SBT), MCL 208.1 et seq., for the period July 1, 1989, through June 30, 1993. Plaintiff cross-appeals the same order. We reverse.
The trial court ruled that the Commerce Clause, US Const, art I, § 8, cl 3, prohibited defendant from collecting the SBT from plaintiff, a Wisconsin seller of batteries in Michigan, because plaintiffs Michigan sales staff was too small to create a…
2Cases cited16 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Harper v. Virginia Department of TaxationSupreme Court of the United States · 1993
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- National Bellas Hess, Inc. v. Department of RevenueSupreme Court of the United States · 1967
- National Geographic Society v. California Board of EqualizationSupreme Court of the United States · 1977
11 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Alvan Motor Freight, Inc. v. Department of TreasuryMichigan Court of Appeals · 2008
- JW Hobbs Corp. v. REV. DIV., TREASURY DEP'TMichigan Court of Appeals · 2005
- Fluor Enterprises, Inc v. Department of TreasuryMichigan Court of Appeals · 2005
- International Home Foods, Inc. v. Department of TreasuryMichigan Court of Appeals · 2005
- International Home Foods, Inc. v. Department of TreasuryMichigan Court of Appeals · 2005
3 more not listed; retrieve them via the Exa API.