Mississippi Department of Revenue v. David Heath

BARNES, J.,

for the Court:

¶ 1. The Mississippi Department of Revenue (MDOR) appeals the order of the Chancery Court of Montgomery County, which vacated MDOR’s assessment of use tax against David Heath, doing business as Heath Aviation, a Mississippi corporation located in Winona, Mississippi. Finding error with the chancery court’s decision against MDOR, we reverse, render, ánd reinstate the assessment of the Mississippi Board of Tax Appeals.

PROCEDURAL HISTORY

¶ 2. On September 25, 2008, MDOR issued an assessment of use ' tax of $120,114, and penalties and interest of $29,334, for a total…