Sims v. Firestone Tire & Rubber Co.

The plaintiffs commenced suit against the defendants in Wayne County Circuit Court on June 27, 1972. By their amended complaint, plaintiffs allege that the defendants collected from them a sales tax based in part upon the sale of intangibles, that is, the cost, of labor and services purchased and to the extent that the general sales tax act and treasury regulations promulgated thereunder permit this, the Michigan constitution is thereby violated.

A third-party complaint was filed by defendants against the State of Michigan, Department of Treasury-Revenue Division and Sydney Goodman,…