RAGLAND v. QUALITY SCHOOL PLAN, INC.

No. 82-295.

651 S.W.2d 447 (1983)

279 Ark. 256

Charles D. RAGLAND, Commissioner of Revenues, Appellant, v. QUALITY SCHOOL PLAN, INC., Appellee.

Supreme Court of Arkansas.

Rehearing Denied June 27, 1983.


Attorney(s) appearing for the Case

Kelly S. Jennings, Little Rock, for appellant.

Friday, Eldredge & Clark, by A. Wyckliff Nisbet, Jr., Little Rock, for appellee.


PURTLE, Justice.

The Commissioner of Revenues for the State of Arkansas brings this appeal from a decree of the Pulaski County Chancery Court wherein it was held that appellee did not owe the assessment for use tax. The commissioner contends the trial court erred in finding the appellee, hereinafter referred to as QSP, was not a "vendor" and did not make a "sale" within the meaning of the Arkansas Compensating Use Tax Act...

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