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AMF, INC. v. DEPT. OF TREASURY

Docket Nos. 276511, 276736.

761 N.W.2d 269 (2008)

281 Mich. App. 35

ALVAN MOTOR FREIGHT, INC. v. DEPARTMENT OF TREASURY. United Parcel Service, Inc. v. Department of Treasury.

Court of Appeals of Michigan.

Decided September 23, 2008, at 9:10 a.m.

Attorney(s) appearing for the Case

Foster, Swift, Collins & Smith, P.C., Farmington Hills (by Robert E. McFarland), for Alvan Motor Freight, Inc.

Dykema Gossett PLLC, Detroit (by Sherrill D. Wolford and Kathleen McCree Lewis) and Richard D. Birns and J. Edward Goff for United Parcel Service, Inc.

Michael A. Cox, Attorney General, B. Eric Restuccia, Solicitor General, and Heidi L. Johnson-Mehney and Bruce C. Johnson, Assistant Attorneys General, for the Department of Treasury, Amicus Curiae.

Robert Digges, Jr., and Fraser Trebilcock Davis & Dunlap, P.C., Lansing (by Michael S. Ashton and Graham K. Crabtree), for American Trucking Associations, Inc.

Before: MARKEY, P.J., and WHITBECK and GLEICHER, JJ.

PER CURIAM.

In Docket No. 276511, petitioner Alvan Motor Freight, Inc. (AMF), appeals by right the decision of the Tax Tribunal upholding the position of the Department of Treasury that AMF was not entitled to an exemption from taxation under § 4k of the Use Tax Act, MCL 205.91 et seq., because the AMF trucks operated wholly within Michigan and so were not "used in interstate commerce" within the meaning of the exemption even though carrying freight originating...

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