Wpgp1, Inc v. Department of Treasury

Defendant appeals as of right a judgment for plaintiff in which the Court of Claims ordered that defendant repay plaintiff $1,782,343.82 in use taxes, inclusive of interest, that plaintiff previously paid to defendant under protest. We hold that the use tax under the Use Tax Act (uta), MCL 205.91 et seq.-, MSA 7.555(1) et seq., does not apply under the circumstances in this case, and therefore we affirm.

This matter came before the Court of Claims on a stipulated record. Plaintiff is a Delaware corporation with its principal place of business in Illinois and is a wholly owned subsidiary of…