Speaker-Hines & Thomas, Inc v. Department of Treasury

Petitioner appeals as of right a judgment of the Tax Tribunal affirming in part and vacating in part an assessment against peti tioner in the amount of $16,399.39, plus interest, pursuant to the Use Tax Act, MCL 205.91 et seq.; MSA 7.555(1) et seq. Petitioner contends that the tribunal made an error of law when it determined that materials, other than paper and ink, used or consumed in preparing second-class mail periodicals were subject to the use tax. We disagree and affirm.

Petitioner is a printing and lithography company that produces periodicals for distribution by its customers,…