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State Courts -
Michigan - January 30, 2007
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Ford Motor Co. v. State Tax Comm'n, No. 262487, No. 262488, No. 262500, No. 263188, No. 264154, No. 265686, No. 267565,
COURT OF APPEALS OF MICHIGAN, January 30, 2007, Decided
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Overview: Car manufacturing equipment identified as "test cells" applied for tax exemption under MCL 324.5903 of Natural Resources and Environmental Protection Act, MCL 324.101 et seq., as they were designed and operated for control, capture, and removal of pollutants from the air; "engine line" operated by corporation did not qualify for exemption.
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