Sietsema Farms Feeds v. Dept. of Treasury, 818 N.W.2d 489 (Mich. Ct. App. 2012)

(state use tax appeal by feed mill operator assessed approximately $20,000 after audit found certain equipment purchased did not qualify under agricultural production exemption; exemption requires taxpayer to be business enterprise and using and consuming the property in breeding, raising or caring for livestock; Tax Tribunal decision affirmed because operator used equipment to make feed to sell to other business entities rather than using and consuming property to feed livestock and poultry).