Tomra of North America Inc v. Department of Treasury

*261 *291 In these consolidated cases, plaintiff, Tomra of North America Inc., appeals as of right the *292 orders of the Court of Claims granting summary disposition to defendant, the Department of Treasury. In its opinion, the Court of Claims concluded that plaintiff's beverage-container-recycling machines did not qualify for the industrial-processing exemption to tax liability as set forth in the General Sales Tax Act (GSTA), MCL 205.51 et seq ., and the Use Tax Act (UTA), MCL 205.91 et seq . We reverse and remand.

I. FACTS

The facts relevant to this appeal are largely undisputed. Plaintiff sells and…