DaimlerChrysler Corp. v. State Tax Commission

I concur with the lead opinion’s holding that Detroit Diesel’s Equinox Line does not qualify for tax exemptions under part 59 of the Natural Resources and *243Environmental Protection Act (NREPA)1 because the Equinox Line was not installed for the primary purpose of controlling or disposing of air pollution, but was instead installed for the primary purpose of producing a new type of vehicle engine for sale. However, I dissent from the lead opinion’s holding that petitioners’ test-cell facilities do not qualify for tax exemption under part 59. I would affirm the Court of Appeals and hold that…