Yacht Brought Into Michigan Within 90 Days of Purchase
In Podmajersky v. Department of Treasury, Michigan Tax Tribunal, No. 410949, June 5, 2012, an assessment for Michigan use tax on a yacht was upheld because the taxpayer first brought the yacht to Michigan within 90 days of its purchase, and, therefore, the taxpayer could not rebut the presumption of taxability. The yacht was first brought to Michigan approximately 38 days after its purchase, and it rarely left the state over the next few years. Though the taxpayer initially intended to transport the yacht to Chicago, it became necessary to obtain repairs in Michigan. Though the taxpayer claimed that it was eligible for the presumption of exemption for property brought into the state by nonresidents more than 90 days after its purchase, the facts did not support this presumption. The yacht's first entry into the state occurred approximately 38 days after its purchase, and though it subsequently traveled to Chicago for two weeks and returned to Michigan more than 90 days after its acquisition, the first entry was controlling.