Miedema Metal Building Systems, Inc v. Department of Treasury

Per Curiam:.

The taxpayer, Miedema Metal Building Systems, Inc. (hereinafter Miedema), appeals an assessment for use tax made by the Michigan Department of Treasury (hereinafter respondent) for the period between January 1, 1975, through August 31, 1978. The total amount, including interest, was $1,956.90.

Miedema is a corporation located in Hudsonville, Michigan. The corporation’s business primarily involves selling and constructing grain storage bins with drying systems. These grain storage bins are erected by petitioner on farms.

Roger Miedema, the builder of the grain bins and dryers,…