VESTAX SECURITIES v. DEPARTMENT OF TREASURY

Summary Disposition.

Pursuant to MCR 7.302(H)(1), in lieu of granting leave to appeal, we reverse the judgment of the Court of Appeals. The evidentiary record does not support the Court of Appeals determination that the independent registered representatives were the plaintiffs agents or that there exists a substantial nexus between Michigan and the plaintiffs business activities sufficient to impose Michigan Single Business Tax upon it. We remand this case to the Court of Claims for reinstatement of the April 27, 2009, order granting summary disposition to the plaintiff.

MARILYN KELLY, J., would grant leave to appeal.