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MISSISSIPPI STATE TAX COM'N v. MASK

No. 94-CA-00772-SCT.

667 So.2d 1313 (1995)

MISSISSIPPI STATE TAX COMMISSION v. Mike MASK and Ricky Scott.

Supreme Court of Mississippi.

Rehearing Denied February 5, 1996.

Attorney(s) appearing for the Case

Brenda G. Cameron, Jackson, Bobby R. Long, Jackson, for Appellant.

Jim Waide, Robbie Ann Byers, Waide Law Office, Tupelo, for Appellee.

Before DAN M. LEE, P.J., and SULLIVAN and PITTMAN, JJ.

STATEMENT OF THE CASE

PITTMAN, Justice for the Court.

Following an audit by the Mississippi State Tax Commission (hereinafter the "Commission"), the appellees, Mike Mask (hereinafter "Mask") and Ricky Scott (hereinafter "Scott"), were assessed sales tax and production tax pursuant to Miss. Code Ann. § 27-65-15(1972)1. This statute is commonly referred to as a "tax on mining statute." Mask and Scott appealed to the...

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