City of Lansing v. State Board of Tax Administration

Appellant, city of Lansing, owns and operates a municipal electric and steam heat utility. Act No. 313, Pub. Acts 1939, amended the general sales tax statute (Act No. 167, Pub. Acts 1933, as amended by Act No. 77, Pub. Acts 1935 [Comp. Laws Supp. 1935, §3663-1 et seq., Stat. Ann. § 7.521 et seq.]) in various particulars and included the requirement that municipal corporations pay a three per cent, tax on the gross proceeds of sales made by them at retail. The city of Lansing, claiming that Act No. 313 was not immediately effective, for reasons hereinafter discussed, paid $10, 444.24 under…