State Ex Rel. Rice v. Allen

This is an appeal from a decree sustaining a demurrer to, and dismissing, an original bill of complaint. Section 2-e, chapter 119, Laws of 1934, imposes a sales tax on persons engaged in the business of selling tangible property equivalent to 2 per cent, on the gross proceeds of the business. Other sections provide for the report of sales, the tax due thereon, and the payment thereof to the State Tax Commission. This statute was held to be constitutionally valid in Notgrass Drug Company v. State, 175 Miss. 358, 165 So. 884, though, admittedly, a seller thereunder has the right to pass the tax…