Opinion
No. 123135.
July 17, 2003.
Summary Disposition.
No. 123135. In lieu of granting leave to appeal, the judgment of the Court of Appeals is reversed, and the case is remanded to the Michigan Tax Tribunal for reconsideration in light of MCL 205.94(1), which exempts from the Use Tax Act property that is "purchased for resale." The Michigan Tax Tribunal is directed on remand to determine whether petitioner purchased the property for resale, or whether the use of the property and any other circumstances in the case demonstrate that the property was actually purchased for another purpose. See People v. Rodriguez, 463 Mich 466 (2000). MCR 7.302(G)(1). Court of Appeals No. 233602.
CAVANAGH and KELLY, JJ. We would deny leave to appeal.