Court rules in dispute over flow of electricity

LANSING (AP) — In a dispute over the flow of electricity, the Michigan Supreme Court says DTE Energy is entitled to some tax break after power leaves a generating station.

DTE sued the state, seeking a refund of more than $13 million, claiming it was exempt from a 6 percent tax on certain equipment outside the generating plants.

The high court, in a 4-3 ruling, said some exemption applies because electricity isn’t a “finished good” until it reaches customers. The court sent the case back to the Court of Claims for more work.

In a dissent, Justice Mary Beth Kelly said electricity is complete when it leaves the station, and equipment used to distribute it isn’t tax-exempt.