Miss. Justices' Ruling, New Law Inflate State Sales Tax Reach

Law360 (July 30, 2020, 1:43 PM EDT) -- The Mississippi Supreme Court recently ruled the state had statutory and constitutional jurisdiction over nonresidents whose sole contact with the state was selling goods — albeit illegal goods — to Mississippi residents via the internet from physical stores in their home states.

The outcome of the case, Fitch v. Wine Express Inc.,[1] should not have surprised anyone who attended oral arguments, but it likely will have significant implications in the context of Mississippi's new marketplace and remote seller laws.

Wine Express squarely addressed the extent of Mississippi's tax enforcement jurisdiction over foreign actors under the state's long-arm statute and the due...

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