CMS Energy Wants Michigan Court to Grant $7.8 Million Tax Refund

Michigan can’t tax 100% of a CMS Energy Corp. unit’s wholesale electricity sales as made within the state without regard to the location of end-users, the company told a state appeals court.

CMS wants the Michigan Appeals Court to overturn a February ruling by the state tax tribunal that an intermediary, the Midcontinent Independent System Operator, accepts delivery within Michigan of 100% of the company’s energy.

Only 89% of the power Consumers Energy Co. produced from 2013 to 2016 was sold within the state, meaning it’s entitled to a $7.8 million refund under the Corporate Income Tax Act paid during ...