The Michigan Department of Treasury denied a taxpayer’s request for a use tax refund. The State found that even though the taxpayer, a publisher and distributor of telephone directories, outsourced the printing and distribution services, they never ceased total control over the directories while being transported and distributed. The taxpayer exercised “a right or power over the tangible personal property” in Michigan, and was therefore subject to its use tax. In addition, the Department determined that the price of the directories, which encompassed the cost of the paper and printing services, was to be included in the use tax calculation. (Ameritech Publishing, Inc. v. Department of Treasury, Michigan Court of Appeals, No. 276374, August 7, 2008)