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FOURCO GLASS CO. v. HEATH

No. 76-279.

547 S.W.2d 121 (1977)

FOURCO GLASS COMPANY, Appellant, v. Richard R. HEATH, Director, Department of Finance and Administration, Appellee.

Supreme Court of Arkansas, Division 1.

March 7, 1977.

Attorney(s) appearing for the Case

Shaw & Ledbetter, Fort Smith, for appellant.

Harlin R. Hodnett, Robert G. Brockmann, James R. Eads, Jr., by Jack East III, Little Rock, for appellee.

GEORGE ROSE SMITH, Justice.

Our use tax law contains an exemption for "[m]achinery purchased to replace existing machinery in its entirety" and used directly in manufacturing, processing, and other activities not important in this case. Ark.Stat.Ann. § 84-3106(D, 2, b) (Supp. 1975). Fourco manufactures sheet glass at its plant in Fort Smith. Fourco claimed an exemption under the quoted language of the statute for many purchases made by it between September 1...

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