Mississippi State Tax Com'n v. Mask

STATEMENT OF THE CASE

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 Board of Review of the Commission protesting the amount of the assessment and denying that they were engaged in mining, and they received a reduction in the amount assessed. Upon affirmance by the full Commission,…