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State Courts -
Mississippi - June 14 - June 15, 2006
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Miss. State Tax Comm'n v. Murphy Oil USA, Inc., NO. 2003-CA-00325-SCT,
SUPREME COURT OF MISSISSIPPI, June 15, 2006, Decided
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Overview: Franchise tax imposed by Mississippi State Tax Commission was proper where, under Miss. Code Ann. § 27-7-23(c)(3)(A)(ii), state could tax sales as it did not violate commerce clause; tax had sufficient nexus with state, was fairly apportioned, did not discriminate against interstate commerce, and was fairly related to services provided by state.
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