In Kellogg Co v. Dep't of Treasury, 204 Mich. App. 489; 516 N.W.2d 108 (1994), the plaintiff, a multistate and multinational company with its headquarters in Battle Creek, Michigan, purchased two jet aircraft and took delivery in New Hampshire. Within three days of purchase, the aircraft arrived in Michigan. The aircraft were used to transport employees to destinations around the world and were registered and kept in a hangar in Battle Creek, Michigan. The defendant assessed the four percent use tax, and the plaintiff paid the tax under protest. Kellogg, 204 Mich. App. at 491. The plaintiff alleged that the imposition of the use tax violated the Commerce Clause. The Court utilized the four-part test set forth in Complete Auto and concluded that the assessment of the use tax on the two aircraft did not violate the Commerce Clause. The Court held that the activity taxed had a substantial nexus to this state because the aircraft were registered in this state and kept in a hangar here, and this evidence of an identifiable exchange of services within Michigan's borders satisfied the nexus requirement. Secondly, the plaintiff had not paid use or sales tax to other states, and in any event, a credit would be given for any taxes paid to other states. Therefore, the tax was fairly apportioned. Thirdly, the use tax and sales tax rates were equal and did not discriminate against interstate commerce. Finally, the use tax on the aircraft was fairly related to the services provided by the state, such as fire and police protection and access roads. Kellogg, 204 Mich. App. at 495. The Court rejected the plaintiff's contention that the "taxable moment" test was viable. Instead, the Court concluded that, to determine whether imposition of the tax violates the Commerce Clause of the United States Constitution, US Const, art I, 8, cl 3 the four-part test set forth in Complete Auto Transit, Inc v. Brady, 430 U.S. 274, 287; 97 S. Ct. 1076; 51 L. Ed. 2d 326 (1977) is the appropriate inquiry. To determine that a tax does not violate the Commerce Clause, one must determine that: (1) the activity taxed has a substantial nexus to the taxing state; (2) the tax is fairly apportioned; (3) the tax does not discriminate against interstate commerce; (4) the tax is fairly related to services provided by the state. Id