Knapp-Stiles, Inc. v. Department of Revenue

Plaintiff corporation, a building contractor, sought a decree declaring that it and its suppliers are not required to pay the Michigan sales tax or use tax upon the purchases, sales or use by it of materials for construction, on United States property in Michigan, of housing for the United States air force, under the contracts between the latter and plaintiff hereinafter discussed, which materials are either attached to or made a part of the real estate or consumed in the course of the perform- anee of such, contracts. Defendant appeals from decree granting plaintiff the relief sought.

The…