Herald Wholesale, Inc v. Department of Treasury

Plaintiff Herald Wholesale, Inc., appeals as of right an order of the Court of Claims granting defendant Department of Treasury summary disposition and upholding the defendant’s assessment of tax under the Single Business Tax Act (SBTA),1 MCL 208.1 et *690seq., for compensation paid to officer-employees under a client services agreement. We reverse.

I

This appeal presents the unusual situation of requiring this Court to answer a narrow question of statutory interpretation under the SBTA that has already been expressly and specifically answered by the Legislature through amending legislation, 2002…