ARKANSAS EMP. SEC. DIV. v. NATIONAL BAPTIST CONVENTION U.S.A., INC.

No. 81-248.

630 S.W.2d 31 (1982)

ARKANSAS EMPLOYMENT SECURITY DIVISION, Petitioner, v. NATIONAL BAPTIST CONVENTION U.S.A., INC.; National Baptist Hotel and Bath House, Respondent.

Supreme Court of Arkansas.

Rehearing Denied April 19, 1982.


Attorney(s) appearing for the Case

Campbell & Campbell by R. Scott Campbell, Hot Springs, for petitioner.

Herrn Northcutt, Little Rock, for respondent.


GEORGE ROSE SMITH, Justice.

The question is whether the respondent, National Baptist Convention U.S.A., Inc., is required to pay the state employment security tax upon the payroll of employees at the Convention's combined hotel and bathhouse in Hot Springs.

The Convention is an association of some 7,000 Baptist churches throughout the United States. It owns the hotel-bathhouse. That establishment is run for profit and is open to the public except for a week...

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