Yes. Under MCL 208.1113(6), "purchases from other firms" includes:
(a) Inventory acquired during the tax year, including freight, shipping,
delivery, or engineering charges included in the original contract price for
that inventory.
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(c) To the extent not included in inventory or depreciable property,
materials and supplies, including repair parts and fuel.
Under MCL 208.1111(4), "inventory" means:
(a) The stock of goods held for resale in the regular course of trade of a
retail or wholesale business, including electricity or natural gas purchased
for resale.
(b) Finished goods, goods in process, and raw materials of a manufacturing
business purchased from another person.
While a restaurant is not a manufacturing business or a wholesaler, it is a
retailer. That is, a restaurant sells tangible personal property to others for
use or consumption in the ordinary course of business. Furthermore, the food
items purchased by a restaurant that are menu items - or are ingredients in menu
items - sold to customers constitute a stock of goods held for resale in the
ordinary course of the restaurant's trade.
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