Acorn Iron Works, Inc. v. State Board of Tax Administration

Plaintiff, a Michigan corporation, petitioned for a declaration of rights which involves a construction, as applied to the business carried on by it between July, 1933, and July, 1936, of Act No. 167, Pub. Acts 1933, as amended by Act No. 77, Pub. Acts 1935 (Gomp. Laws Supp. 1940, § 3663-1 et seq., Stat. Ann. §7.521 et seq.), commonly denominated as the general sales tax law. Plaintiff’s business involved both the sale and the use of structural steel which it obtained from sources outside of Michigan in the regular course of interstate commerce. Plaintiff also engaged in an activity…