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HEATH v. MIDCO EQUIPMENT COMPANY

No. 73-211.

505 S.W.2d 739 (1974)

Richard R. HEATH, Director Department of Finance and Administration, Appellant, v. MIDCO EQUIPMENT COMPANY, Appellee.

Supreme Court of Arkansas.

February 19, 1974.

Attorney(s) appearing for the Case

Karl D. Glass, John F. Gautney, Dewey Moore, Jr., A. W. Nisbett and J. R. Nash, Little Rock, for appellant.

Owens, McHaney & McHaney by John C. Calhoun, Jr., Little Rock, for appellee.

BROWN, Justice.

The issue before us is whether three rear dump trucks sold by appellee to Big Rock Stone & Material Co. are subject to our sales tax act. The chancellor enjoined the imposition of the tax, finding that the trucks were used directly in the manufacturing process of the purchaser. Appellant contends that the trucks are not so used and that in fact they are transportation equipment which is not included...

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