International Business MacHines Corp v. Department of Treasury ( 2013 )

Order Michigan Supreme Court
Lansing, Michigan
July 3, 2013 Robert P. Young, Jr.,
Chief Justice
146440 & (89)(90)(91)(92)(99) Michael F. Cavanagh
Stephen J. Markman
Mary Beth Kelly
Brian K. Zahra
Bridget M. McCormack
INTERNATIONAL BUSINESS MACHINES David F. Viviano,
CORPORATION, Justices
Plaintiff-Appellant,
v SC: 146440
COA: 306618
Court of Claims: 11-000033-MT
DEPARTMENT OF TREASURY,
Defendant-Appellee.
_____________________________________/
On order of the Court, the motions for leave to file briefs amicus curiae and the
motion for leave to file a reply brief are GRANTED. The application for leave to appeal
the November 20, 2012 judgment of the Court of Appeals is considered, and it is
GRANTED. The parties shall include among the issues to be briefed: (1) whether the
plaintiff could elect to use the apportionment formula provided in the Multistate Tax
Compact, MCL 205.581, in calculating its 2008 tax liability to the State of Michigan, or
whether it was required to use the apportionment formula provided in the Michigan
Business Tax Act, MCL 208.1101 et seq.; (2) whether § 301 of the Michigan Business
Tax Act, MCL 208.1301, repealed by implication Article III(1) of the Multistate Tax
Compact; (3) whether the Multistate Tax Compact constitutes a contract that cannot be
unilaterally altered or amended by a member state; and (4) whether the modified gross
receipts tax component of the Michigan Business Tax Act constitutes an income tax
under the Multistate Tax Compact.
I, Larry S. Royster, 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.
July 3, 2013
h0626
Clerk