Sharper Image Corporation v Dep't of Treasury, 216 Mich App 698; 550 NW2d 596 (1996); lv den 454 Mich 866; 560 NW2d 636 (1997).

Use Tax; Catalogs shipped by mail into the state

The issue in this case was whether catalogs shipped into Michigan from another state were subject to use tax. The Court held that the definition of "use" in the tax statute did not include distribution of catalogs published in Nebraska and mailed to Michigan addresses. The taxpayer relinquished control of the catalogs in Nebraska. Therefore the catalogs were not subject to Michigan use tax.