Kmart Michigan Property Services, LLC v. Department of Treasury

Respondent, Department of Treasury (the Department), appeals as of right the order of the Michigan Tax Tribunal granting petitioner Kmart Michigan Property Services, LLC (KMPS), summary disposition. We affirm.

I. SUMMARY OF FACTS AND PROCEEDINGS

KMPS was a limited liability company (LLC) formed in Michigan and wholly owned by its single member, Kmart Corporation (Kmart). During the period at issue, KMPS had three employees and was responsible for winding up the business affairs of Builders Square, its former subsidiary, whose assets were sold to a third party. KMPS filed a single business tax…