Mississippi Supreme Court December 21, 1988, No. 57973 (McGowan v. Marx)

PRATHER, Justice,

for the Court:

At issue in this appeal is whether John W. McGowan, appellant, was engaged in the oil field service business as contemplated by the Mississippi Sales Tax Law and, if so, whether the personal property consumed in performing these services is included in defining “gross income” in the Sales Tax Law.