Michigan Automotive Research Corp. v. Department of Treasury

Petitioner appeals as of right a judgment of the Michigan Tax Tribunal (mtt) affirming a use tax assessment, which was made pursuant to an order of remand from our Supreme Court, 447 Mich 1005 (1994). We affirm.

Petitioner is involved in the testing of engines, powertrains, and transmissions owned by its customers, who manufacture automobiles. This case began when petitioner was assessed over $44,000 as a use tax for the taxable period March 1, 1981, through December 31, 1983. Petitioner appealed to the mtt, and the mtt ruled that petitioner was involved in industrial processing and was exempt…