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TREASURY - Sales and Use Tax Notice: Emagine Entertainment, Inc., et. al. v Dep't of Treasury

TREASURY Issued:  January 20, 2021 On November 19, 2020, the Court of Appeals issued its published decision in  Emagine Entertainment, Inc., et. al. v Dep’t of Treasury, Mich App (2020).[1]  Emagine operated movie theaters.  At issue was whether Emagine’s sales of prepackaged candy constituted the taxable sale of prepared food and whether Emagine had collected the sales tax from its customers on those sales for purposes of its refund claim.  As explained further below, the Court ...
United States Emagine Entertainment Inc Emagine Entertainment Mich App Michigan Tax Tribunal General Sales Tax Act

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