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GREAT LAKES CHEMICAL CORP. v. WOOTEN

No. 79-89.

587 S.W.2d 220 (1979)

GREAT LAKES CHEMICAL CORPORATION, Appellant, v. Jim WOOTEN, Director, Dept. of Finance and Administration, Appellee.

Supreme Court of Arkansas, Division 1.

Rehearing Denied October 29, 1979.

Attorney(s) appearing for the Case

Crumpler, O'Connor & Wynne, El Dorado, for appellant.

Robert G. Brockmann, Chief Counsel, Joseph V. Svoboda, Timothy J. Leathers, H. Thomas Clark, Jr., Jack East III, Barry E. Coplin, Little Rock, for appellee.

GEORGE ROSE SMITH, Justice.

During three tax years beginning March 1, 1973, Great Lakes purchased chlorine in Louisiana and Texas, paying no sales tax upon it, and used the chlorine in the manufacture of bromine at its plant in Union county. The appellee made a use tax assessment of $94,342.24, plus interest and 10% penalty, upon the value of the chlorine. Great Lakes protested the tax on the ground that the chlorine is exempt, because it becomes "a recognizable,...

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