HEATH v. LITTLE ROCK PAPER COMPANY

No. 74-262.

520 S.W.2d 196 (1975)

Richard R. HEATH, Director, Department of Finance and Administration, Appellant, v. LITTLE ROCK PAPER COMPANY, Appellee.

Supreme Court of Arkansas.

March 3, 1975.


Attorney(s) appearing for the Case

Karl D. Glass, Chief Counsel, Harlin R. Hodnett, Robert G. Brockman, James R. Eads, Jr., James R. Cooper, Little Rock, for appellant.

Rose, Nash, Williamson, Carroll & Clay by William Nash and James H. Wilkins, Jr., Little Rock, for appellee.


JONES, Justice.

The question on this appeal is whether certain specified paper, plastic and styrofoam products are exempt from the Arkansas Gross Receipts tax under Ark.Stat. Ann. § 84-1904(i)(Repl.1960).

The facts appear as follows: The appellee, Little Rock Paper Company, is a wholesaler of paper and plastic products in Arkansas. Many so-called "fast food" restaurants purchase from the appellee certain paper, plastic and styrofoam containers and other...

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