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MISS. DEPT. OF REV. v. HOTEL & REST. SUPPLY

No. 2014-CA-01685-SCT.

192 So.3d 942 (2016)

MISSISSIPPI DEPARTMENT OF REVENUE v. HOTEL AND RESTAURANT SUPPLY.

Supreme Court of Mississippi.

Rehearing Denied June 30, 2016.

Attorney(s) appearing for the Case

Bridgette Trenette Thomas , David J. Caldwell , Laura Huddleston Carter , Abigail Marshall Marbury , attorneys for appellant.

Taylor Brantley McNeel , Biloxi, Leonard D. Van Slyke, Jr. , Jackson, attorneys for appellee.

Before WALLER, C.J., KITCHENS and COLEMAN, JJ.

¶ 1. The Mississippi Department of Revenue (MDOR) audited Hotel and Restaurant Supply (Hotel) and concluded that Hotel owed hundreds of thousands of dollars in underpaid sales tax. Hotel appealed the assessment to MDOR's Board of Review, which upheld the assessment...

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