RAGLAND v. MILLER TRANE SERVICE AGENCY

No. 81-120.

623 S.W.2d 520 (1981)

Charles D. RAGLAND, Commissioner of Revenues, Department of Finance and Administration, State of Arkansas, Appellant, v. MILLER TRANE SERVICE AGENCY, INC., Appellee.

Supreme Court of Arkansas.

November 9, 1981.


Attorney(s) appearing for the Case

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

Laser, Sharp, Haley, Young & Huckabay by Joe A. Polk, Little Rock, for appellee.


HOLT, Justice.

After an administrative hearing in March, 1979, the appellant, through its Revenue Department Hearing Board, determined that appellee owed a sales tax deficiency of $8,253.71, which included interest and a 10% penalty, for appellee's failure to remit the 3% gross receipts tax on the sale of commercial contracts from September 1, 1975, through August 31, 1978. The appellee paid the assessment under protest and filed this action to contest the correctness...

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