Sietsema Farms Feeds, LLC v. Department of Treasury

Fetitioner, Sietsema Farms Feeds, L.L.C., appeals as of right the Michigan Tax Tribunal’s order granting summary disposition in favor of respondent, Michigan Department of Treasury, rejecting petitioner’s claim that certain purchased property was exempt from the use tax and affirming respondent’s assessment. We affirm.

*234Petitioner operates a feed mill in which corn and other grains are dried, ground, and mixed with additives to produce animal feed that is sold to hog and turkey farms owned in part or in whole by the Sietsema family and entities affiliated with petitioner. Following a use tax…