LAMBERT v. SCHILLING

No. 54255.

451 So.2d 773 (1984)

A.C. LAMBERT, Sr., Commissioner of Revenue, State Tax Commission v. Ronnie R. SCHILLING, Jr.

Supreme Court of Mississippi.

Rehearing Denied July 11, 1984.


Attorney(s) appearing for the Case

Bobby R. Long, Joe D. Gallaspy, James H. Haddock, James S. Pounds, Gary W. Stringer, Jackson, for appellant.

William Waller, Sr., Waller & Waller, Jackson, for appellee.

Before PATTERSON, C.J., and HAWKINS and PRATHER, JJ.


PRATHER, Justice, for the Court:

The question presented on this appeal seeks an interpretation of a rule promulgated by the Mississippi State Tax Commission requiring coin-operated laundries to pay a five percent (5%) sales tax on gross receipts. The Hinds County Chancery Court held that Rule 7 of the Mississippi State Tax Commission Sales and Use Tax Rules impermissibly expanded the authority of the taxing statute and awarded to Ronnie R. Schilling, Jr., a judgment...

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