Legal Opinion
Perry Drug Stores, Inc v. Department of Treasury
Michigan Court of Appeals
Decided August 19, 1998No. Docket 197259PublishedCited by 6 opinions
1Opinion of the CourtSawyer, J.
Defendant appeals from a judgment of the Court of Claims in favor of plaintiff on plaintiffs claim for a refund under the Michigan Single Business Tax Act (SBTA), MCL 208.1 et seq.; MSA 7.558(1) et seq. We reverse.
Plaintiff is a Michigan corporation engaged in the business of retail sales of prescription drugs and other merchandise. At issue is plaintiffs treatment of discounts it received during fiscal years ending in 1986, 1987, 1988, and 1989. Plaintiff paid single business tax (sbt) on those amounts, but thereafter filed amended returns seeking refunds, categorizing those discounts as not…
2Cases cited10 opinions
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- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Town & Country Dodge, Inc. v. Department of TreasuryMichigan Supreme Court · 1985
- Ansell v. Department of Commerce (On Remand)Michigan Court of Appeals · 1997
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3Cited by6 opinions
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- Stone v. StateMichigan Court of Appeals · 2001
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