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PURSUE ENERGY CORP. v. MS. STATE TAX COM'N

No. 2006-CA-01390-SCT.

968 So.2d 368 (2007)

PURSUE ENERGY CORPORATION v. MISSISSIPPI STATE TAX COMMISSION.

Supreme Court of Mississippi.

Rehearing Denied November 29, 2007.

Attorney(s) appearing for the Case

James T. Knight, C. Glen Bush, Ridgeland, attorneys for appellant.

Office of the Attorney General by William F. Blair, Troy Farrell Odom, Geoffrey C. Morgan, Gary Wood Stringer, attorneys for appellee.

Before DIAZ, P.J., CARLSON and RANDOLPH, JJ.

CARLSON, Justice, for the Court.

¶ 1. The Rankin County Chancery Court, Chancellor Thomas L. Zebert presiding, granted summary judgment in favor of the Mississippi State Tax Commission (MSTC) and against Pursue Energy Corporation, holding that Pursue owed the State of Mississippi a use tax for gas it used and consumed in its operations. From this grant of summary judgment, Pursue appealed to this Court. Finding no error, we affirm.

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