Terco, Inc v. Department of Treasury

Plaintiff appeals as of right from the Michigan Tax Tribunal’s September 10, 1982, order denying its request for a sales/use tax refund.

The underlying facts of this case are not in dispute. At all times relevant to this appeal, plaintiff was a Michigan corporation engaged in the computer leasing business. Plaintiff was not a sales tax registrant but was a use tax registrant. During early 1979, plaintiff sold a computer to Compu-Link Corporation, a Michigan corporation, in a casual and isolated transaction outside its usual business activities. On April 13, 1979, plaintiff paid $12,998 in tax…