Legal Opinion
Vincent J. Castigliola, Jr. v. Mississippi Department of Revenue
Mississippi Supreme Court
Decided April 30, 2015No. 2013-SA-01574-SCTPublishedCited by 8 opinions
1Opinion of the Court
WALLER, Chief Justice, for the Court:
¶ 1. The current case presents two issues: (1) who has the burden to prove use tax is applicable to a transaction, and (2) does the use of a broker make a casual sale taxable?
¶ 2. To answer to the first question, the Mississippi Department of Revenue (MDOR) has the burden to prove a tax applies, and the taxpayer has the burden then to prove an exemption applies. It has long been recognized in Mississippi that MDOR carries the burden to show, as a threshold matter, that a particular taxing power applies to a particular transaction. Once that is established,…
2Cases cited19 opinions
- McClendon v. StateMississippi Supreme Court · 1989
- Buffington v. Mississippi State Tax CommissionMississippi Supreme Court · 2010
- Miss. State Tax Com'n v. Medical Devices, Inc.Mississippi Supreme Court · 1993
- Khurana v. Mississippi Department of RevenueMississippi Supreme Court · 2012
- Equifax, Inc. v. Mississippi Department of RevenueMississippi Supreme Court · 2013
14 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Rankin County Board of Supervisors v. Lakeland Income Properties, LLCMississippi Supreme Court · 2018
- Blalock v. Mississippi Department of Revenue (In re Blalock)United States Bankruptcy Court, S.D. Mississippi · 2015
- ABG Contractors, Inc. v. Christopher Graham, In His Official Capacity as the Commissioner of Revenue of the Mississippi Department of RevenueCourt of Appeals of Mississippi · 2026
- Back Bay Lawnscapes LLC, Lowell Fountain and Bethany Fountain v. Christopher Graham, In His Official Capacity as The Commissioner of the Mississippi Department of RevenueCourt of Appeals of Mississippi · 2025
- Caesars Entertainment, Inc. v. Mississippi Department of RevenueMississippi Supreme Court · 2020
3 more not listed; retrieve them via the Exa API.