Sullivan, 021480 MSAGO, 19800214

Docket Nº:19800214
Case Date:February 14, 1980
Court:South Carolina
Honorable J. Robert Sullivan
No. 19800214
Mississippi Attorney General Opinions
February 14, 1980
         Honorable J. Robert Sullivan          Attorney at law          Post Office Box 1131          Laurel, Mississippi 39440          Privilege Tax — Municipal           Dear Mr. Sullivan;          Attorney General Bill Allain has received your letter and has assigned it to me for research and reply.          Your letter states:
“The Board of Aldermen and Mayor of the Town of Soso have requested that I write to you and request that you issue a written opinion relative to the following, to-wit: Wayne Poultry, a Division of Allied Mills, operates a poultry feed processing plant in the Town of Soso. The ingredients for the feed stuff are there mixed for distribution and are then delivered by the Wayne Poultry trucks to the farmers growing poultry in the surrounding area. The farmers own their own poultry houses, and enter into a contract with Wayne for the growing of the poultry. Under the contract, Wayne furnishes the baby birds for growing, and furnishes the feed for the farmers to feed the baby birds. When the birds are ready for processing, the birds are picked up by Wayne and the farmer is paid for growing the birds. The amount of feed used to process the birds is charged back against the amount

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