Fluor Enterprises, Inc v. Department of Treasury

This case involves the Michigan single business tax (the SBT). There are two issues. The first is whether the Single Business Tax Act (SBTA), at MCL 208.53(c), allows the defendant Department of Treasury to characterize receipts from planning and design services rendered entirely outside Michigan as Michigan sales. If it does, we must also address whether this interpretation renders the statute unconstitutional as violative of the Commerce Clause. US Const, art I, § 8, cl 3.1 conclude that MCL 208.53 is ambiguous and that plaintiffs receipts for services are taxable. I conclude, also, that…