Beitzel v. Department of Revenue

The plaintiffs herein are engaged at a Detroit location in the business of selling advertising specialties and novelties to merchants and industrial concerns located in the State of Michigan. The plaintiffs take orders for these goods in Michigan and then, in turn, order these advertising materials imprinted with the customers’ identification from suppliers outside the State of Michigan. The finished goods are sent directly from the out-of-State suppliers to the plaintiffs’ Michigan customers, without passing through the plaintiffs’ hands. The plaintiffs bill the Michigan purchasers and they…