MISS. STATE TAX COM'N v. MEDICAL DEVICES, INC.

No. 92-CC-0885.

624 So.2d 987 (1993)

MISSISSIPPI STATE TAX COMMISSION v. MEDICAL DEVICES, INC., a Tennessee Corporation.

Supreme Court of Mississippi.

September 23, 1993.


Attorney(s) appearing for the Case

Leslie R. Brown, Bobby R. Long, Brenda G. Cameron, Jackson, for appellant.

Leonard D. Van Slyke, Jr., Denise F. Schreiber, Alston Rutherford Tardy & Van Slyke, Jackson, for appellee.

Before DAN M. LEE, P.J., and McRAE and SMITH, JJ.


DAN M. LEE, Presiding Justice, for the Court:

I.

The crux of this appeal from court ordered sales tax exemption is the question of whether or not enteral feeding systems are included within the definition of "medicines" specifically exempted by Miss. Code Ann. § 27-65-111(h) (1972).

The Mississippi State Tax Commission (Commission) assessed Medical Devices, Inc. (Medical Devices), a Tennessee corporation, $287,101,55 in delinquent sales tax...

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