Michigan Bell Telephone Co. v. Department of Treasury

Young, Jr., J.

In this tax dispute respondent Department of Treasury appeals as of right from the opinion and judgment of the Michigan Tax Tribunal in favor of petitioner Michigan Bell Telephone Company canceling a Department of Treasury assessment and ordering a refund of use taxes paid by Michigan Bell during tax years 1989 through 1992. We affirm.

I. FACTUAL AND PROCEDURAL BACKGROUND

This dispute was submitted to the Tax Tribunal on stipulated facts. Michigan Bell provides telecommunication services that are subject to the Michigan use tax under MCL 205.93a(a); MSA 7.555(3a)(a). Michi gan…