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GADDY v. HUMMELSTEIN IRON & METAL

No. 78-333.

585 S.W.2d 1 (1979)

William D. GADDY, Director of Revenues, Appellant, v. HUMMELSTEIN IRON & METAL, INC., Appellee.

Supreme Court of Arkansas, In Banc.

Rehearing Denied September 4, 1979.

Attorney(s) appearing for the Case

Jack East, III, Little Rock, for appellant.

McMath, Leatherman & Woods, Little Rock, Barrett, Wheatley, Smith & Deacon, Jonesboro, for appellee.

GEORGE ROSE SMITH, Justice.

Our compensating (or use) tax law contains an exemption for machinery that is directly used in manufacturing. Ark.Stat. Ann. § 84-3106(DX2) (Supp.1977). The appellee Hummelstein buys and sells scrap metal. The state revenue department ruled that Hummelstein's machinery is subject to the tax, for the reason that Hummelstein is not engaged in manufacturing. The appellee paid the tax under protest and brought this suit for its recovery...

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