Ammex, Inc v. Department of Treasury

This case involves the state’s imposition of motor fuel taxes and sales taxes on the gasoline and diesel fuel sold by plaintiffs to end-use consumers. Plaintiff is a Michigan corporation that owns a “duty-free” retail facility in the city of Detroit immediately adjacent to the Ambassador Bridge, which links the United States to Canada. Plaintiff’s facility sells a variety of goods in “personal use” quantities, including gasoline and diesel fuel dispensed directly into the fuel tanks of its customers’ vehicles. Every customer entering plaintiff’s facility must exit the facility over the…