Lambert v. Schilling

PRATHER, Justice,

for the Court:

The question presented on this appeal seeks an interpretation of a rule promulgated by the Mississippi State Tax Commission requiring coin-operated laundries to pay a five percent (5%) sales tax on gross receipts. The Hinds County Chancery. Court held that Rule 7 of the Mississippi State Tax Commission Sales and Use Tax Rules impermissibly expanded the authority of the taxing statute and awarded to Ronnie R. Schilling, Jr., a judgment of $53,-000 plus interest and costs against Mississippi State Tax Commission.

The Tax Commission appeals arguing that:(1) The…