Ammex, Inc v. Department of Treasury

Plaintiff Ammex, Inc. (Ammex), appeals as of right the Court of Claims opinion and order granting summary disposition to defendant Michigan Department of Treasury. Ammex brought suit challenging the Department of Treasury’s assessments under the Single Business Tax Act (SBTA), MCL 208.1 et seq., 1 imposing a single business tax (SBT) on Ammex’s business activities in tax years 1993,1994, and 1995. We hold that imposition of the SBT on Ammex is constitutional, that Ammex’s duty-free sales are Michigan sales subject to the SBT, and that on the record presented, Ammex is not entitled to…