Town & Country Dodge, Inc. v. Department of Treasury

In this case, plaintiffs challenge the constitutionality of Michigan’s Single Business Tax Act, MCL 208.1 et seq.; MSA 7.558(1) et seq. Plaintiffs argue that the act contravenes the Michigan Constitution because (1) it imposes a tax upon the exercise of a fundamental constitutional right, (2) it imposes a double income tax on certain Michigan taxpayers in contravention of the uniformity requirement of Const 1963, art 9, § 3, and (3) it effectively imposes a graduated income tax contrary to Const 1963, art 9, § 7. The trial court held as a matter of law that the statute was constitutional and…