Failure to Verify the Complaint Dooms a Michigan Sales Tax Suit

A Michigan sales tax lawsuit challenging a notice-and-verification requirement was rejected by the state’s Court of Claims Tuesday because the suing exhibit design company failed to submit a complaint with a verified signature as required by state law.

The chief financial officer of Exhibit Works Inc. signed a complaint without having the signature witnessed and verified before an officer authorized to administer oaths, violating the proper procedure to file a suit, the court’s opinion said. EWI would’ve needed to remedy that process within a year after the alleged wrong was committed to have a viable suit, which they didn’t do, ...