Scholastic Book Clubs, Inc v. Department of Treasury

Defendants appeal as of right from an order granting plaintiffs motion for summary dis position pursuant to MCR 2.116(A) and holding that defendants could not impose use tax collection and remittance obligations on plaintiff. We affirm.

Plaintiff is a Missouri-based company that sells books and other materials to schoolchildren throughout the United States. The parties’ statement of stipulated facts establishes that plaintiff mails catalogs to teachers, who are under no obligation to order any merchandise or to obtain orders from students. If a teacher or any of the teacher’s students decides…