Gurley v. Rhoden

Mississippi imposes a 5% sales tax upon the “gross proceeds of the retail sales” of tangible personal property, including gasoline. Miss. Code Ann. §27-65-17 (Supp. 1974), Petitioner operates as a sole proprietorship from West Memphis, Ark. He owns and operates five gasoline service stations in Mississippi and also sells gasoline at four other stations in Mississippi on a consignment basis. He purchases his gasoline tax free from sources in Tennessee and Arkansas. He transports the gasoline to his Mississippi stations in his own trucks. He holds a Mississippi distributor’s permit and is also…