Opinion ID: 1753306
Heading Depth: 1
Heading Rank: 6

Heading: Did Refusal by the Trial Court to Allow Credit Constitute an Unconstitutional Discrimination on Interstate Commerce?

Text: Here Weeks argues that failure to allow a credit under Miss. Code Ann. § 27-67-7 (Supp. 1987) amounts to multiple taxation on the same transaction. We disagree. As we held under Point II, Miss. Code Ann. § 27-67-7 does provide for a credit where the sales tax in another state is properly imposed. We do not think Weeks can complain of multiple burdens when, in effect, it voluntarily paid an improper tax. Under the Mississippi use tax, Weeks is protected when it pays a properly assessed sales tax for purchases out of state. It is only when the out-of-state tax is not properly imposed that Mississippi will provide no credit. For the reasons stated above, we find no reversible error in the record as submitted from the Chancery Court of Hinds County. Accordingly, we affirm. AFFIRMED. ROY NOBLE LEE, C.J., HAWKINS, P.J., and PRATHER, ROBERTSON, SULLIVAN, ANDERSON, GRIFFIN and ZUCCARO, JJ., concur.