Midwest Power Line Inc v. Department of Treasury

*445 At issue in this case is whether MCL 205.94k(4) entitles petitioner to a use-tax exemption given that petitioner, carries customers' property across state lines incidentally to its business of providing repair services. We conclude that it does not.

Petitioner provides repair and maintenance services to electrical utilities, specializing in emergency restoration services. While based in Battle Creek, petitioner provides services in a number of other states. For example, if a storm knocks out power, petitioner may be dispatched to *545 another state to assist in power restoration. Petitioner's…