In RCA Corp v. Dep't of Treasury, 135 Mich App 807; 355 NW2d 679 (1984), RCA leased radio communication equipment to another company under an agreement that placed responsibility for service and maintenance of the equipment on the lessee. RCA, supra at 809. The lessee investigated its options with other companies for maintenance and service of the equipment, but ultimately contracted with RCA for the services. Id. The Court, citing Kal-Aero, held that the use tax did not apply to RCA's receipts derived from the service and maintenance agreement, emphasizing that the lessee had no obligation to contract with RCA for maintenance and service, and determined that the rental and service/maintenance agreements were "separable and distinct." Id. at 811. In RCA, the Court emphasized that the lessee of the equipment was under no obligation to contract with RCA for the provision of service and maintenance. RCA, supra at 811.