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  5. 593 S.W.2d 178 (1980)
 

S. H. & J. DRILLING CORP. v. QUALLS

No. 79-326.

593 S.W.2d 178 (1980)

S. H. & J. DRILLING CORP., Appellant, v. R. L. QUALLS, Director, Dept. of Finance and Administration, State of Arkansas, Appellee.

Supreme Court of Arkansas.

February 11, 1980.

Attorney(s) appearing for the Case

Anderson & Crumpler, P.A., Magnolia, for appellant.

Joseph V. Svoboda, Little Rock, for appellee.

HOLT, Justice.

Appellant, a driller of oil and gas wells, purchased various items from outside the state to replace existing items of a drilling rig, which is used in its drilling operations in Arkansas. Appellee assessed the Arkansas Compensating Tax, commonly referred to as the "use" tax, on the items pursuant to Ark.Stat.Ann. § 84-3105 (Supp.1977). Appellant contended that the items are exempt under the "replacement" exemption in Ark.Stat.Ann. § 84-3106...

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