FUEL SERVICES, INC. v. RHODEN

No. 46155.

245 So.2d 600 (1971)

FUEL SERVICES, INC. v. Arny RHODEN, Chairman, Mississippi State Tax Commission.

Supreme Court of Mississippi.

March 15, 1971.


Attorney(s) appearing for the Case

Roy C. Williams, Megehee & Brown, Pascagoula, for appellant.

Taylor Carlisle, James E. Williams, Jackson, for appellee.


ETHRIDGE, Chief Justice:

The question in this case is whether sales of petroleum products by Fuel Services, Inc., complainant-appellant, to boats engaged in interstate seismographic exploration are exempt from the Mississippi sales tax. Miss.Code 1942 Ann. § 10108 (Supp. 1968). Code section 10116 provides that the tax levied by the act shall not apply to

(5) Sales of petroleum products to vessels or barges for consumption in marine international commerce...

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