Andrie Inc v. Department of Treasury

Michigan’s Use Tax Act (UTA)1 imposes a 6% tax on a consumer’s use, storage, and consumption of all tangible personal property in Michigan.2 The UTA exempts the use of property from imposition of the use tax when “the [sales] tax was due and paid on the retail sale to a consumer.”3 Concurrently, Michigan’s General Sales Tax Act4 (GSTA) imposes a 6% tax on a retailer’s gross proceeds, to be remitted by the retailer to the *165Department of Treasury (the department).* ***5 At issue before this Court is whether a purchaser and user of tangible personal property may avail itself of the use tax…