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Michigan Supreme Court, 2004

Catalina Marketing Sales Corp. v. Department of Treasury

Catalina Marketing Sales Corp. v. Department of Treasury
Michigan Supreme Court · Decided October 21, 2004
688 N.W.2d 78; 471 Mich. 1209; 2004 Mich. LEXIS 1949 (North Western Reporter, Second Series)

Catalina Marketing Sales Corp. v. Department of Treasury

Opinion

688 N.W.2d 78 (2004)

CATALINA MARKETING SALES CORP.
v.
DEPARTMENT OF TREASURY.

Nos. 121673, 121674.

Supreme Court of Michigan.

October 21, 2004.

SC: 121673, 121674. COA: 221811, 221890.

On May 5, 2004, we issued our opinion remanding this case to the Michigan Tax Tribunal to apply the incidental to service test adopted in that opinion. 470 Mich. 13, 678 N.W.2d 619. The Tribunal issued its decision on remand on July 29, 2004. Having reviewed the decision and the supplemental briefs filed by the parties, we AFFIRM the decision of the Tribunal that the transactions in issue is not subject to the sales tax.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.

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