Detroit Edison Co. v. Department of Treasury

Defendant, Department of Treasury (Department), appeals as of right the Court of Claims’ order granting summary disposition in favor of plaintiff, Detroit Edison Company (DTE). This action involves the question *614whether DTE’s machinery and equipment located outside its generation plants and indisputably used to transmit and distribute electricity are subject to taxation under the Use Tax Act (UTA), MCL 205.91 et seq. The tax period at issue is January 1, 2003, through September 30, 2006. DTE claims that it is entitled to the UTA’s “industrial processing” exemption pursuant to MCL 205.94o,…