NORTRAX SOUTH v. THORNHILL FORESTRY SERV.

No. 2014-CA-01355-COA.

204 So.3d 837 (2016)

NORTRAX SOUTH, INC., Appellant v. THORNHILL FORESTRY SERVICE, INC., Appellee.

Court of Appeals of Mississippi.

Rehearing Denied August 2, 2016.

Certiorari Denied December 1, 2016.


Attorney(s) appearing for the Case

John Thomas Rouse , Jackson, M. Brent Hicks , attorneys for appellant.

R. Andrew Foxworth , Columbia, Teresa Prillhart Johnson , attorneys for appellee.

Before LEE, C.J., FAIR and WILSON, JJ.


¶ 1. Nortrax South sold Thornhill Forestry Service nine bulldozers over the course of three years. Nortrax collected three percent sales tax on the understanding that Thornhill was eligible for the reduced rate then applicable to certain "equipment used in logging, pulpwood operations or tree farming." See Miss...

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