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GURLEY v. RHODEN

No. 73-1734.

421 U.S. 200 (1975)

GURLEY, DBA GURLEY OIL CO. v. RHODEN, CHAIRMAN, TAX COMMISSION OF MISSISSIPPI.

Supreme Court of United States.

Decided May 12, 1975.

Attorney(s) appearing for the Case

Charles R. Davis argued the cause for petitioner. With him on the briefs was Walter A. Armstrong, Jr.

Hunter M. Gholson argued the cause for respondent. With him on the brief was William G. Burgin, Jr.

MR. JUSTICE BRENNAN delivered the opinion of the Court.

Mississippi imposes a 5% sales tax upon the "gross proceeds of the retail sales" of tangible personal property, including gasoline. Miss. Code Ann. § 27-65-17 (Supp. 1974).1 Petitioner operates as a sole proprietorship from West Memphis, Ark. He owns and operates five gasoline service stations in Mississippi and also sells gasoline at four other stations in Mississippi on a consignment...

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