Betten Auto Center Inc v. Dept of Treasury

Order Michigan Supreme Court

Lansing, Michigan January 26, 2007 Clifford W. Taylor,

Chief Justice 132343-5 Michael F. Cavanagh 132347-9 Elizabeth A. Weaver

Marilyn Kelly Maura D. Corrigan

BETTEN AUTO CENTER, INC., Robert P. Young, Jr.

Plaintiff-Appellee, Stephen J. Markman, v SC: 132343 Justices

COA: 265976 Ct of Claims: 04-000095-MT DEPARTMENT OF TREASURY,

Defendant-Appellant. ________________________________________ BETTEN MOTOR SALES, INC., d/b/a TOYOTA OF GRAND RAPIDS,

Plaintiff-Appellee, v SC: 132344

COA: 265977 Ct of Claims: 04-000096-MT DEPARTMENT OF TREASURY,

Defendant-Appellant. _________________________________________ BETTEN-FRIENDLY MOTORS COMPANY, d/b/a/ FAMILY AUTO CENTER,

Plaintiff-Appellee, v SC: 132345

COA: 265978 Ct of Claims: 04-000097-MT DEPARTMENT OF TREASURY,

Defendant-Appellant. _________________________________________ BETTEN AUTO CENTER, INC.,

Plaintiff-Appellant, v SC: 132347

COA: 265976 Ct of Claims: 04-000095-MT DEPARTMENT OF TREASURY,

Defendant-Appellee. ________________________________________ BETTEN MOTOR SALES, INC., d/b/a TOYOTA OF GRAND RAPIDS,

Plaintiff-Appellant, v

SC: 132348

COA: 265977 Ct of Claims: 04-000096-MT DEPARTMENT OF TREASURY,

Defendant-Appellee. _________________________________________ BETTEN-FRIENDLY MOTORS COMPANY, d/b/a/ FAMILY AUTO CENTER,

Plaintiff-Appellant, v SC: 132349

COA: 265978 Ct of Claims: 04-000097-MT DEPARTMENT OF TREASURY,

Defendant-Appellee. _________________________________________/

On order of the Court, the applications for leave to appeal the August 1, 2006 judgment of the Court of Appeals are considered. We direct the Clerk to schedule oral argument on whether to grant the applications or take other peremptory action. MCR 7.302(G)(1). At oral argument, the parties shall address: (1) how MCL 205.94(1)(c)'s exemption from use tax for property purchased for resale may best be reconciled with the statutory language of MCL 205.93(2), and (2) how MCL 205.94(2) affects this analysis. The parties may file supplemental briefs within 49 days of the date of this order, but they should avoid submitting a mere restatement of the arguments made in their application papers.

The Taxation Section of the State Bar of Michigan and both the Detroit and Michigan Automobile Dealers Associations are invited to file briefs amicus curiae. Other persons or groups interested in the determination of the issues presented in this case may move the Court for permission to file briefs amicus curiae.

I, Corbin R. Davis, Clerk of the Michigan Supreme Court, certify that the foregoing is a true and complete copy of the order entered at the direction of the Court.

January 26, 2007 _________________________________________ s0123 Clerk