C & C MACHINERY, INC. v. RAGLAND

No. 82-256.

648 S.W.2d 61 (1983)

278 Ark. 629

C & C MACHINERY, INC., Appellant, v. Charles D. RAGLAND et al., Appellee.

Supreme Court of Arkansas.

March 21, 1983.


Attorney(s) appearing for the Case

Richard L. Peel, Russellville, for appellant.

Timothy J. Leathers, Jr., Joseph V. Svoboda, Kelly S. Jennings, Wayne Zakrzewski, Little Rock, Ann Fuchs, Conway, and Joe Morphew by John H. Theis, for appellee.


HAYS, Justice.

Appellant operates a machine shop, transforming unprocessed metal materials into finished products. In June, 1976 appellant bought twelve pieces of equipment in Oklahoma for use in its shop in Arkansas and was assessed a use tax of three percent of the purchase price under the Arkansas Compensating Tax Act of 1949, Ark.Stat. Ann. § 84-3101 (Repl.1980), et seq., amounting to $696.68 in tax, penalty and interest.

Appellant paid the assessment...

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