Western Electric Co. v. Department of Revenue

The principal question here involved is whether plaintiffs are liable for a use tax under Act No. 94, Pub. Acts 1937 (Comp. Laws Supp. 1940, § 3663-41 et seq., Stat. Ann. 1944 Cum. Supp. § 7.555 [1] et seq.). A second issue questions the right of the State to claim a penalty for nonpayment. The facts are not in dispute.

Plaintiff Western Electric Company, Inc., is a New York corporation organized and existing under the laws of that State, continuously authorized to do business in Michigan beginning in June, 1916. It is licensed under the Michigan sales tax act and registered under the use tax…