Saltwater Sportsman Outfitters, LLC v. Mississippi Department of Revenue

Summary

The Mississippi Supreme Court affirmed the circuit court’s summary‑judgment ruling in favor of the Mississippi Department of Revenue, holding that Saltwater Sportsman Outfitters, LLC (SSO) was liable for Mississippi sales tax on its event sales, that the Department was not estopped, that SSO failed to remit taxes, that SSO was required to keep adequate records, that the Department’s workpapers were prima facie correct, and that the Department’s markup analysis was appropriate. The Court applied a de novo standard of review and relied on the plain‑meaning of the tax statutes.