In the case of Catalina Marketing Sales Corp. v. Department of Treasury the “incidental to service test” was used to determine that, though tangible personal property, in the form of hardware and software installed by the taxpayer, was exchanged, the service was the object of the sale by a marketing company. The taxpayer contracted with manufacturer clients to deliver coupons or advertising messages, based on the items being purchased, to specified customers at a grocery store check out. (Michigan Supreme Court, Nos. 121673 and 121674, May 5, 2004)