Michigan Supreme Court Sides Against Treasury Department Over Tax Exemption

Michigan Supreme Court Sides Against Treasury Department Over Tax Exemption

Michigan Supreme Court

In a case concerning the industrial processing exemption under Michigan's General Sales Tax Act (GSTA) and Use Tax Act (UTA), the Michigan Supreme Court concluded that a temporal limitation provided in a general statutory definition of industrial processing under both the GSTA and the UTA does not apply to an enumerated list of "industrial-processing activities" under the same statutes.

In a case concerning the industrial processing exemption under Michigan's General Sales Tax Act (GSTA) and Use Tax Act (UTA), the Michigan Supreme Court concluded that a temporal limitation provided in a general statutory definition of industrial processing under both the GSTA and the UTA does not apply to an enumerated list of "industrial-processing activities" under the same statutes.

In a case concerning the industrial processing exemption under Michigan's General Sales Tax Act (GSTA) and Use Tax Act (UTA), the Michigan Supreme Court concluded that a temporal limitation provided in a general statutory definition of industrial processing under both the GSTA and the UTA does not apply to an enumerated list of "industrial-processing activities" under the same statutes. The court also clarified that the rule of strict construction of tax exemptions is "a canon of last resort."

In a case concerning the industrial processing exemption under Michigan's General Sales Tax Act (GSTA) and Use Tax Act (UTA), the Michigan Supreme Court concluded that a temporal limitation provided in a general statutory definition of industrial processing under both the GSTA and the UTA does not apply to an enumerated list of "industrial-processing activities" under the same statutes. The court also clarified that the rule of strict construction of tax exemptions is "a canon of last resort."