STATE v. OTIS ELEVATOR CO.

No. 80-166.

609 S.W.2d 41 (1980)

STATE of Arkansas, DEPARTMENT OF FINANCE AND ADMINISTRATION, Appellant, v. OTIS ELEVATOR COMPANY, Appellee.

Supreme Court of Arkansas.

December 15, 1980.


Attorney(s) appearing for the Case

James R. Eads, Jr., Joseph V. Svoboda, H. Thomas Clark, Jr., Martha S. Stephenson and Cassandra Wilkins-Slater by Timothy J. Leathers, Little Rock, for appellant.

Wright, Lindsey & Jennings, Little Rock, for appellee.


STROUD, Justice.

Appellee is a corporation authorized to do business in this state and is engaged, among other things, in the servicing and maintenance of elevators. Appellant is responsible for the enforcement of our Gross Receipts Tax Law, Ark.Stat.Ann. §§ 84-1901-84-1904, 84-1906-84-1919 (Repl.1980) and pursuant to that authority assessed a tax in the amount of $61,717.05, plus penalty of $6,171.72 and interest of $4,235.36, upon appellee's gross receipts...

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