Fuel Services, Inc. v. Rhoden

ETHRIDGE, Chief Justice:

The question in this case is whether sales of petroleum products by Fuel Services, Inc., complainant-appellant, to boats engaged in interstate seismographic exploration are exempt from the Mississippi sales tax. Miss.Code 1942 Ann. § 10108 (Supp.1968). Code section 10116 provides that the tax levied by the act shall not apply to

(S) Sales of petroleum products to vessels or barges for consumption in marine international commerce or interstate transportation businesses. (emphasis added)

The State Tax Commission held that these seismographic exploratory vessels were not…