Mississippi Department of Revenue v. Tennessee Gas Pipeline Company, LLC

Summary

The Court affirmed summary judgment for Tennessee Gas, holding that freight charges paid directly to an independent third-party carrier in a separate transaction were not included in the company's use-tax base. Reading the sales- and use-tax statutes together, the Court concluded that the statutes were ambiguous and did not establish MDOR's authority to tax those charges. The Court did not reach MDOR's alternative argument concerning deference to its publication.