After receiving an unfavorable lower court ruling, attorneys for Toolpushers Supply Company filed a brief claiming certain transactions should be exempted from tax and argued the purchasers had presented sales tax permits allowing for purchases without sales tax. However, the Mississippi Department of Revenue implored the justices to uphold the Chancery Court of Hinds County decision which said Toolpushers Supply Co’s sales of casings, tubing, and drill pipes did not meet the requirements for being considered wholesale sales. The lower court previously ruled these sales fell short of the requirement they be made in good faith to a customer regularly selling or renting the property and should be taxed. This is case number 2021-SA-01186 in the MS Supreme Court. (Nunes, Michael. “Miss.. Hardware Co.. Sales Not Wholesale, State Justices Told.” Law360, 24 Aug. 2022.