We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Update on Michigan Supreme Court Sales Tax Decision for Catalina Marketing.
- Authors
Van Tiflin, Patrick R.; Haas, June Summers
- Abstract
Focuses on the decision of the Michigan Supreme Court on a sales tax-related case involving Catalina Marketing filed in 2004. Background on the company's alternative mass marketing strategies through its Checkout Coupon program which utilizes universal product bar codes; Factors to consider in determining whether the transfer of tangible property is incidental to the provision of services; Information on the Performance Agreements entered into by Catalina with its customers from 1992 to 1994.
- Subjects
MICHIGAN; SALES tax; CATALINA Marketing Corp.; MARKETING strategy; PRODUCT coding; CUSTOMER services; SERVICE contracts; MICHIGAN. Supreme Court; ACTIONS &; defenses (Law)
- Publication
Tax Executive, 2005, Vol 57, Issue 4, p337
- ISSN
0040-0025
- Publication type
Article