Star Steel Supply Co. v. Michigan

Plaintiff, in addition to wholesale selling of furnaces, furnace parts, roofing and sheet metal supplies for resale to retail dealers, markets similar products to buildings and repairmen for installation in erecting or repairing buildings. Claiming complete immunity from the State sales tax (Act No. 167, Pub. Acts 1933 [Comp. Laws Supp. 1935, § 3663-1 et seq., Stat. Ann. § 7.521 et seq.]), it paid, under protest, sums aggregating $10,793.73 on sales to builders and repairmen, and on November 20, 1935, filed a petition for refund with the State board of tax administration. Hearing thereon was…