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One Court of Justice Blog

Jun 2017
June 13, 2017

MSC grants MOAA to determine whether merely claiming a debt as a “bad debt” is sufficient to entitle the lender to bad-debt tax deduction

In Ally Financial Inc. v. Department of Treasury, No. 154668-70, the Michigan Supreme Court granted mini-oral argument to consider, among other things, whether repossessed property is excluded for "bad debt" tax credit.  

May 2017
May 11, 2017

MSC holds tax exemption open to all educational institutions regardless of for-profit status

All charitable, educational, and scientific institutions--whether nonprofit or for-profit--are exempt from personal property tax under the General Property Tax Act, according to the Michigan Supreme Court's recent decision in SBC Health Midwest Inc. v. City Of Kentwood, No. 319428.  Though a specific provision in the Act exempts real and personal property of a not-for-profit educational institution from tax, that provision does not negate the more general provision exempting from taxation the personal property of all educational institutions, regardless of nonprofit or for-profit status.

Nov 2016
November 21, 2016

COA holds that a custom-furnishings carpenter is liable for use tax as construction contractor

A company in the business of producing and installing custom office furnishings and interior finishes is a contractor liable for use tax, and not a retailer liable only for sales tax, said the Michigan Court of Appeals in Brunt Associates, Inc. v. Department of Treasury, No. 328253. Further, it is not an industrial processor entitled to an exemption under the Use Tax Act (UTA). Ultimately such a company affixes its product to real estate for its customers, no matter how unobtrusive the hardware used to attach its products is or how easily those products may be removed.

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