Legal Opinion
Ameritech Publishing, Inc v. Department of Treasury
Michigan Court of Appeals
Decided September 30, 2008No. Docket 276374PublishedCited by 14 opinions
1Per curiam
Plaintiff Ameritech Publishing, Inc. (API), appeals as of right the Court of Claims order affirming the denial of API’s request for a use tax refund for the years 1998 through 2000 (the refund period) by defendant Department of Treasury (the Department). Because API “used” the telephone directories in Michigan and the “price” of the directories is to be calculated without a deduction for the costs of materials or services, and because the costs of the directories is not subject to double taxation, we affirm.
I. FACTS AND PROCEDURAL BACKGROUND
API 1 and the Department submitted the case to the…
2Cases cited29 opinions
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- Morton Buildings, Inc. v. Commissioner of RevenueSupreme Court of Minnesota · 1992
- Catalina Marketing Sales Corp. v. Department of TreasuryMichigan Supreme Court · 2004
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3Cited by14 opinions
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- Morse v. ColittiMichigan Court of Appeals · 2016
- In re Conservatorship of TownsendMichigan Court of Appeals · 2011
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