When the Mississippi Department of Revenue (“MDOR”) conducts an audit, one can be surprised by how much discretion MDOR has in reconstructing sales and assessing liability. A recent decision from the Mississippi Court of Appeals, Ha v. Graham, 2025 WL 2397562 (Miss. Ct. App. Aug. 19, 2025), highlights the risks of failing to maintain adequate…
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Overview Mississippi’s Supreme Court recently delivered some clarity for anyone juggling out-of-state purchases, use tax compliance, and delivery logistics. In a recent case, the Court addressed a classic “gray area”: Does a taxpayer owe use tax on shipping costs when that taxpayer, as the purchaser, separately hires the freight company?[1] The Court answered, in short,…
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Charitable organizations play a vital role in fostering social well-being and addressing critical issues. These entities operate with the primary goal of serving public interests, whether through alleviating poverty, advancing education, supporting healthcare, protecting the environment, or any countless other means. In Mississippi, one of the most common methods for creating a charitable organization is…
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In a recent case out of the Court of Appeals for the State of Mississippi, the Court held that a writing titled an “Article of Agreement” (the “Agreement”) was sufficient to convey an interest in real estate to the decedent’s sisters.[1] The primary issue to be decided by the Court was whether the Agreement executed…
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None of us know how long we are going to live. This uncertainty makes planning for long term care a daunting task, especially since the average cost of a nursing home in Mississippi is over $7,000 a month.[1] Some may have purchased long-term care insurance to cover most of these costs. For many individuals, applying…
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This article is likely the final in my series on the probate and estate administration processes in Mississippi and discusses several of the potential complications one might encounter in the probate process. As mentioned in my previous article on the general probate process in Mississippi, the term “probate” technically only refers to the process of…
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In recent elections, Mississippians overwhelmingly voted to pass Initiative 65 legalizing medical marijuana. This paves the way for an entire new business industry to operate in Mississippi, creating opportunities for business owners, investors, and those who serve them. With businesses possibly being allowed to open sometime in the summer of 2021, it will be important…
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