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RAGLAND v. ARKANSAS WRITERS' PROJECT, INC.

No. 85-115.

697 S.W.2d 94 (1985)

287 Ark. 155

Charles D. RAGLAND, Commissioner of Revenues, Appellant, v. ARKANSAS WRITERS' PROJECT, INC., Appellee.

Supreme Court of Arkansas.

October 14, 1985.

Attorney(s) appearing for the Case

Revenue Legal Counsel by Joseph V. Svoboda, Little Rock, for appellant.

House, Wallace, Nelson & Jewell by Anne Owings Wilson, Little Rock, for appellee.

GEORGE ROSE SMITH, Justice.

The appellee, Arkansas Writers' Project, is the publisher of the Arkansas Times Magazine, a monthly magazine devoted to matters of general interest. Claiming a tax exemption, the appellee brought this suit for the refund of $15,838.22 which it had paid as sales tax on the sale of its magazine during a period of three years. The chancellor held that the sales were tax exempt and ordered a refund. The appeal comes to this court under...

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