International Business MacHines v. Department of Treasury

Defendant appeals as of right from an order granting plaintiffs motion for summary disposition. We affirm.

The facts in this case are not in dispute and are the subject of stipulation. Plaintiff, which manufactures and sells computers, uses some of these computers in its daily business operations in Michigan. Pursuant to a 1973 agreement with defendant, plaintiff paid a use tax on sixty percent of the manufactured cost of computers so used, which represented the price of the raw materials and component parts used to manufacture them. However, for the period between July 1, 1989, and December…