Tyson Foods, Inc v. Department of Treasury

In this action arising under the Single Business Tax Act (SBTA), MCL 208.1 et seq., and the revenue act, MCL 205.1 et seq., defendant Department of Treasury appeals as of right an order granting plaintiff Tyson Foods, Inc.’s, motion for summary disposition under MCR 2.116(C)(10) and ordering defendant to refund plaintiff for single business taxes, penalties, and interest that plaintiff paid under protest. We reverse.

I. FACTS AND PROCEDURAL HISTORY

Plaintiff is a Delaware corporation that has its main office in Arkansas. Although plaintiff conducts business in the state of Michigan, plaintiff…