By Chris Mehrmann and Open Weaver Banks
The Michigan Supreme Court denied an application for leave to appeal a Michigan Court of Appeals decision that sanctioned the Michigan’s Legislature’s retroactive withdrawal from the Multistate Tax Compact. The court summarily denied the appeal—which was filed by Harley Davidson Motor Company, Inc. and 13 other taxpayers—explaining that “we are not persuaded that the questions presented should be revised by this Court.” View a copy of the court’s order.The legislation at issue (2014 P.A. 282) repealed the Compact’s election retroactive to 2008, thereby preventing the taxpayers’ three-factor apportionment election for tax years 2008 to 2010. See Sutherland’s previous coverage: That Was Fast: Michigan Court of Appeals Upholds Retroactive Repeal of Compact and Legal Alert: Court of Appeals Hears Michigan’s Compact Election Cases.