MISSISSIPPI ST. TAX COM'N v. Mississippi-Alabama St. F.

222 So.2d 664 (1969)

MISSISSIPPI STATE TAX COMMISSION

v.

MISSISSIPPI-ALABAMA STATE FAIR.

No. 45347.

Supreme Court of Mississippi.

May 12, 1969.

Rehearing Denied June 2, 1969.

Taylor Carlisle, James E. Williams, Jackson, for appellant.

Thomas Y. Minniece, Meridian, for appellee.

RODGERS, Justice:

The legal question presented to the Tax Commission in this case was whether or not the Mississippi-Alabama State Fair, Inc. was a "private fair" or a "county, State or community fair" within the meaning of section 9083, Mississippi Code 1942 Annotated (Supp. 1968). The Mississippi State Tax Commission contends…