Rudolph Wurlitzer Co. v. State Board of Tax Administration

Act No. 167, Pub. Acts 1933, commonly known as the Michigan general sales tax act, levies on sales at retail three per cent, of the gross proceeds thereof, less certain deductions not here involved, and provides that “Credits or refunds for returned goods may be deducted. ’ ’

Plaintiff sold merchandise at retail under conditional sales contracts, paid the tax upon the full contract price but upon recapture of the merchandise took credit for the amount of the tax so paid above the amount of the money received.

This amounted to quite a sum and, coming to the attention of the tax authorities, led…