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CASTIGLIOLA v. MISSISSIPPI DEPT. OF REVENUE

No. 2013-SA-01574-SCT.

162 So.3d 795 (2015)

Vincent J. CASTIGLIOLA, Jr. v. MISSISSIPPI DEPARTMENT OF REVENUE.

Supreme Court of Mississippi.

April 30, 2015.

Attorney(s) appearing for the Case

Jessica B. McNeel , Matthew E. Perkins , Michael R. Moore , attorneys for appellant.

Jon F. Carmer, Jr. , James L. Powell , Jackson, attorneys for appellee.

Before WALLER, C.J., CHANDLER and KING, JJ.

¶ 1. The current case presents two issues: (1) who has the burden to prove use tax is applicable to a transaction, and (2) does the use of a broker make a casual sale taxable?

¶ 2. To answer to the first question, the Mississippi Department of Revenue (MDOR) has the burden to prove a tax applies...

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