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TOMRA OF NORTH AM. v. DEPT. OF TREASURY

Docket No. 158333, Docket No. 158335 Calendar No. 3.

952 N.W.2d 384 (2020)

505 Mich. 333

TOMRA OF NORTH AMERICA, INC., Plaintiff-Appellee, v. DEPARTMENT OF TREASURY, Defendant-Appellant.

Supreme Court of Michigan.

Decided June 16, 2020.

Attorney(s) appearing for the Case

Honigman LLP (by June Summers Haas and Daniel L. Stanley) for plaintiff.

Dana Nessel, Attorney General, Fadwa A. Hammoud, Solicitor General, and Scott L. Damich and Randi M. Merchant, Assistant Attorneys General, for defendant.

Miller, Canfield, Paddock and Stone, PLC (by Clifford W. Taylor, Paul D. Hudson, and Michael C. Simoni) for the Michigan Manufacturers Association, Amici Curiae.

Fraser Trebilcock Davis & Dunlap, PC (by Paul V. McCord) for the Michigan Retailers Association, Amicus Curiae.

The Mike Cox Law Firm (by Jackie J. Cook) for the Taxation Section of the State Bar of Michigan, Amicus Curiae.

BEFORE THE ENTIRE BENCH.

OPINION

At issue is whether plaintiff TOMRA of North America, Inc.'s container-recycling machines and repair parts are excluded as a matter of law from qualifying for the industrial-processing-activity exemptions under MCL 205.54t of the General Sales Tax Act (GSTA), MCL 205.51 ...

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