498 U.S. 358 498 U.S. 358 111 S.Ct. 818 112 L.Ed.2d 884 TRINOVA CORPORATION, Petitioner,v.MICHIGAN DEPARTMENT OF TREASURY. No. 89-1106. Argued Oct. 1, 1990. Decided Feb. 19, 1991. Syllabus Michigan’s single business tax (SBT) is a value added tax (VAT) levied against entities having “business activity” within the State. As part of the SBT computation, […]
