Tag: sales tax

Mississippi Court Affirms MDOR Tax Assessments in Ha v. Graham: The Importance of Recordkeeping and the Presumption of Correctness

Cases, State and Local Tax, Tax Controversy

When the Mississippi Department of Revenue (“MDOR”) conducts an audit, one can be surprised by how much discretion MDOR has in reconstructing sales and assessing liability. A recent decision from the Mississippi Court of Appeals, Ha v. Graham, 2025 WL 2397562 (Miss. Ct. App. Aug. 19, 2025), highlights the risks of failing to maintain adequate…
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Mississippi Supreme Court Clarifies Use Tax on Third-Party Freight Charges

State and Local Tax, Supreme Court, Tax

Overview Mississippi’s Supreme Court recently delivered some clarity for anyone juggling out-of-state purchases, use tax compliance, and delivery logistics. In a recent case, the Court addressed a classic “gray area”: Does a taxpayer owe use tax on shipping costs when that taxpayer, as the purchaser, separately hires the freight company?[1] The Court answered, in short,…
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