Beckman Production Services, Inc. v. Department of Treasury

Plaintiff appeals from the order of the Court of Claims granting defendant’s request for dismissal pursuant to MCR 2.116(C)(10) and MCR 2.116(I)(2) of plaintiff’s challenge to a use tax assessment. We affirm.

Plaintiff provides oil and gas extraction services to owners and operators of oil and gas wells in mid-Michigan. One service that plaintiff provides is the removal of sediment that inhibits the flow of oil or gas in well tubing and piping. For the period of November 1978 through March 1982, plaintiff was assessed use taxes on equipment and vehicles that plaintiff purchased to perform this…