In Michigan, a car dealership purchased many vehicles tax exempt with the intent to resell them. However, before the resales occurred, several of the cars were used for various purposes by the car dealership. An auditor argued that the use of these cars nullified the exempt status and believed use tax was due. The court agreed with the car dealership, citing 1979 AC, R 205.9, which says taxation only applies if the property is used or consumed and also not resold. Since all of the vehicles in question were eventually resold and the auditor’s main argument was proven invalid, the car dealership was found not to be liable for any vehicles used in the interim before their resale. (Crown Motors of Charlevoix vs. Michigan Department of Treasury, Court of Appeals, No. 240555, November 4, 2003)