The Hinds County Chancery Court recently ruled that the Mississippi Supreme Court’s widely-discussed decision in Equifax, Inc. v. Mississippi Department of Revenue is a double-edged blade and, much to the Department of Revenue’s chagrin, cuts sharply in both directions. Miss. Dept. of Rev. v. Hotel and Restaurant Supply, Civil Action No. G2013-820 S/2, Hinds County Chancery … Continue Reading
Welcome! If you are reading this, you likely have an interest in state and local taxation (“SALT”). As part of our ongoing efforts to inform clients, colleagues, associates and friends in as timely a manner as possible about current events involving the SALT world, we, the Jones Walker SALT Team, have started a blog. In deciding … Continue Reading
Mississippi taxpayers are seeing green! On August 7, 2014, the Mississippi Supreme Court invalidated a sales and use tax regulation in Mississippi Department of Revenue v. Mississippi Power Company, No. 2013-CA-01234-SCT (Miss. Aug. 7, 2014). In that case, the Mississippi Department of Revenue (the “MDOR”) attempted to impose more restrictive requirements in the regulation, Miss. Reg. 35.IV.7.03(302), than the terms … Continue Reading
