WESTERN PAPER CO. v. QUALLS

No. 81-5.

615 S.W.2d 369 (1981)

WESTERN PAPER CO., Appellant, v. Robert L. QUALLS, Director, Arkansas Department of Finance & Administration, Appellee.

Supreme Court of Arkansas.

May 18, 1981.


Attorney(s) appearing for the Case

Rose Law Firm, by W. Dane Clay, Little Rock, for appellant.

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


ADKISSON, Chief Justice.

Appellant, Western Paper Co., appeals from a decree of the Pulaski County Chancery Court denying its claimed exemption from gross receipts (sales) tax on its sales to commercial printers. Under Ark.Stat.Ann. § 84-1904(r)(2) the sale of machinery or equipment used directly in manufacturing is exempt from taxation.

The sole question presented on this appeal is whether the commercial printers to whom appellant sells machinery are...

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