Michigan Court upheld that Bed Bath & Beyond is not responsible for paying use tax on certain marketing materials that were mailed to state residents because the responsibility was given to an out-of-state marketing agency. The appeals court made this decision based on the fact that the marketing agency ceded control over the materials and discretion over their transfers to the U.S. Postal Service. Therefore, the Court of Claims summary disposition negated a $317,000 Michigan Department of Treasury assessment from Aug. 1, 2008, through July 31, 2012. (State of Michigan Supreme Court and Court of Appeals, Bed Bath & Beyond v. Michigan Department of Treasury, March 23, 2022)