Order Michigan Supreme Court
Lansing, Michigan
May 22, 2013 Robert P. Young, Jr.,
Chief Justice
146234 Michael F. Cavanagh
Stephen J. Markman
Mary Beth Kelly
Brian K. Zahra
Bridget M. McCormack
NACG LEASING f/k/a CELTIC David F. Viviano,
LEASING, LLC, Justices
Plaintiff-Appellee,
v SC: 146234
COA: 306773
Michigan Tax Tribunal:
DEPARTMENT OF TREASURY, 00-338928
Defendant-Appellant.
____________________________________/
On order of the Court, the application for leave to appeal the October 16, 2012
judgment of the Court of Appeals is considered, and it is GRANTED. The parties shall
address the applicability of the use tax to a transaction where tangible personal property
is purchased by one party and leased to another party when the purchaser/lessor does not
obtain actual possession of the property.
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.
May 22, 2013 _________________________________________
h0515 Clerk