SMITH, Justice, for the Court:
The Mississippi State Tax Commission (MSTC) brought this appeal from an adverse decision in the Chancery Court of Newton County. The controversy centers on the definition of "mobile home" for purposes of calculating sales tax. R & W Builders, Inc. also cross appealed.
Miss. Code Ann. § 27-65-17 (Supp. 1990) provides that a 3% sales tax shall be charged on the sale of "mobile homes" and 6% on other sales. R & W charged...
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