Mississippi State Tax Commission v. Columbia Gulp Transmission Co.

Columbia Gulf Transmission Company, appellee, (called Columbia Gulf), operates an interstate pipelines system and facilities transporting natural gas from fields in the State of Louisiana through Mississippi, Tennessee and Kentucky, terminating’ at the Kentucky-West Virginia state line. It is exclusively in interstate commerce through this state, in which it has three compressor stations, which maintain pressure in the pipeline for the continued transmission of natural gas.

This case involves the question of whether Columbia Gulf is exempt by statute from the Mississippi use tax, for the…