798 N.W.2d 15 (2011) VESTAX SECURITIES CORPORATION, Plaintiff-Appellant,
v.
DEPARTMENT OF TREASURY, Defendant-Appellee. Docket No. 142535. COA No. 292062.

Supreme Court of Michigan.

June 1, 2011.

Order

On order of the Court, the application for leave to appeal the October 28, 2010 judgment of the Court of Appeals is considered 16*16 and, pursuant to MCR 7.302(H)(1), in lieu of granting leave to appeal, we REVERSE the judgment of the Court of Appeals. The evidentiary record does not support the Court of Appeals determination that the independent registered representatives were the plaintiff's agents or that there exists a substantial nexus between Michigan and the plaintiff's business activities sufficient to impose Michigan Single Business Tax upon it. We REMAND this case to the Court of Claims for reinstatement of the April 27, 2009 order granting summary disposition to the plaintiff.

MARILYN J. KELLY, J., would grant leave to appeal.