Midwest Bus Corp. v. Department of Treasury

Plaintiff appeals as of right a Court of Claims order granting defendants’ motion for summary disposition in this tax dispute involving the Single Business Tax Act (SBTA), MCL 208.1 et seq., repealed effective December 31, 2007. We affirm.

Plaintiff filed its declaratory judgment action following an audit covering single business tax years 1999 through 2004, and the receipt of tax due bills. Plaintiff averred that it was in the business of selling bus parts and remanufacturing buses. Plaintiff alleged that its remanufacturing contracts with various transit authorities involved primarily the…