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 2 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