Michigan Milk Producers Ass'n v. Department of Treasury

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 Milk Producers Association canceling an assessment and ordering a refund of use taxes paid by petitioner pursuant to the Use Tax Act (uta), MCL 205.91 et seq.; MSA 7.555(1) et seq. We affirm.

I. FACTS AND PROCEDURAL BACKGROUND

This case was submitted to the Tax Tribunal on stipulated facts. Petitioner is a Michigan cooperative corporation with approximately 2,850 dairy farmer members involved in milk production. Pursuant to…