A Michigan sales tax lawsuit was dismissed by the state’s Court of Claims due to the suing exhibit design company’s failure to adhere to the proper procedural requirements for filing a complaint. The core issue in the case was the absence of a verified signature on the complaint filed by Exhibit Works Inc. (EWI). Under Michigan state law, complaints must be signed and verified before an officer authorized to administer oaths.
The court’s opinion clarified that the chief financial officer of EWI signed the complaint without having the signature witnessed and verified as required, resulting in a procedural deficiency. EWI needed to remedy this procedural defect within a year after the alleged wrong was committed, which they failed to accomplish. As a result of not meeting this deadline, their case was deemed invalid by the court.
This case underscores the importance of compliance with procedural requirements in tax litigation. Notably, this decision could have broader implications, as MGM is currently challenging the same requirement in another court. For more detailed information, please refer to the full article on Bloomberg Tax.