Freight

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The Mississippi Department of Revenue recently amended several sales and use tax regulations to remove longstanding provisions purporting to impose use tax on third party freight charges. These changes reflect the Mississippi Supreme Court’s 2025 ruling in Miss. Dept. of Revenue v. Tennessee Gas Pipeline Company, LLC that the Department’s position was contrary to the underlying…

DOR “Fact Sheet” Was Not An “Other Officially Adopted Publication” And Was Not Owed Any Deference in Mississippi Tax Appeals

In an administrative tax appeal, Mississippi law requires the Board of Tax Appeals (the “BTA”) “give deference to the department’s interpretation and application of the statutes as reflected in duly enacted regulations and other officially…