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CATALINA MARKETING SALES CORP. v. DEPT. OF TREASURY

Docket Nos. 121673, 121674, Calendar No. 4.

678 N.W.2d 619 (2004)

470 Mich. 13

CATALINA MARKETING SALES CORPORATION, Petitioner-Appellant, v. DEPARTMENT OF TREASURY, Respondent-Appellee. Catalina Marketing Corporation, Petitioner-Appellant, v. Department of Treasury, Respondent-Appellee.

Supreme Court of Michigan.

Decided May 5, 2004.

Attorney(s) appearing for the Case

Howard & Howard Attorneys, P.C. (by James H. Novis), Lansing, MI, and Honigman, Miller, Schwartz and Cohn, LLP (by Patrick R. Van Tiflin and June Summers Haas) Lansing, MI, for the petitioners.

Michael A. Cox, Attorney General, Thomas L. Casey, Solicitor General, and Roland Hwang, Assistant Attorney General, Lansing, MI, for the respondent.

WEAVER, J.

The issue in this case is whether the Michigan Tax Tribunal and the Court of Appeals erred in holding that petitioners' Checkout Coupon TM program, which involves both the transfer of tangible personal property and the provision of services, constitutes a sale at retail that is subject to sales tax under M.C.L. § 205.52. Respondent, the Department of Treasury, alleges that petitioners...

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