Adamo Demolition Co. v. Department of Treasury

Respondent, Department of Treasury (the Department), appeals as of right the Tax Tribunal’s (the Tribunal) decision that the Department incorrectly attributed compensation that Mancorp Inc. and E-Connect, Inc. (the service providers) paid to the employees of petitioner, Adamo Demolition Company (Adamo Demolition) during tax years 2005, 2006, and 2007. The Department determined that the service providers were professional employer organizations under MCL 208.4(4) and attributed the compensation on that basis.1 We affirm the Tribunal’s decision regarding the service providers’ status as…