Mississippi Governor Phil Bryant has announced the appointment of Herb Frierson as the Commissioner of the Department of Revenue for Mississippi effective July 1, 2016.
Prior to being appointed Commissioner, Mr. Frierson served as a Republican member of the Mississippi House of Representatives, representing District 106. In his future role as Commissioner, Mr. Frierson will
Mississippi Department of Revenue v. Hotel and Restaurant Supply
Cause No. 2014-CA-01685-SCT (March 10, 2016)
In Mississippi Department of Revenue v. Hotel and Restaurant Supply, the Mississippi Supreme Court on Thursday, March 10, 2016, upheld the reversal of a sales tax assessment levied against a vendor who failed to collect sales taxes on construction-related materials sold to a contractor who presented the vendor with a material purchase certificate (“MPC”). The Court’s decision could have broad implications for a wide range of other sellers, and likely prohibits the Department from attempting to hold a vendor liable for its customers’ unpaid sales taxes when the vendor obtained valid exemption documents such as MPCs, direct pay permits, retail sales tax numbers, and other items that statutorily shift the tax payment responsibility from a vendor to a customer. The Court also provided important clarification on the standard of review applicable to tax appeals, but left some critical questions unanswered.Continue Reading Mississippi Supreme Court Sends Half-Baked Assessment Back to the Kitchen
Jones Walker SALT Team partner Jay Adams headed to the Houston Livestock Show & Rodeo World’s Championship Bar-B-Que Cook Off on February 26, 2016 for a honky tonkin’ boot stompin’ night under the stars where more than 250 teams competed in a traditional Texas cook off. Jones Walker is a proud sponsor of the Half