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Revenue Commissioner Herb Frierson has acknowledged the rule would directly challenge U.S. Supreme Court rulings forbidding states from requiring tax collections by companies without in-state locations. He has said the move aims to spark court reconsideration of past rulings.

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Months Later, No Decision on Mississippi Online Tax Plan

Months after Mississippi's top tax official proposed requiring large online sellers to collect taxes on internet sales, he still hasn't enacted the rule.

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