JW Hobbs Corp. v. REV. DIV., TREASURY DEP'T

In this tax case, defendant Department of Treasury appeals by delayed leave granted the January 14, 2004, order granting in part plaintiffs motion for summary disposition under MCR 2.116(C)(10). Plaintiff cross-appeals. We reverse in part and affirm in part and remand.

*40i. FACTS

Plaintiff J.W Hobbs Corporation is a Springfield, Illinois, based company. Defendant contends that from January 1, 1989, to March 31, 2000, plaintiff was subject to the Michigan single business tax (SBT). During this period, plaintiff contracted with the Brook-field, Wisconsin, firm of Ziegenbein & Associates to act as…