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LITTLE ROCK MUN. WATER WORKS v. RAGLAND

No. 83-6.

651 S.W.2d 78 (1983)

279 Ark. 324

LITTLE ROCK MUNICIPAL WATER WORKS, Appellant, v. Charles D. RAGLAND, Commissioner of Revenues, Appellee.

Supreme Court of Arkansas.

May 31, 1983.

Attorney(s) appearing for the Case

Mitchell, Williams, Selig, Jackson & Tucker by John C. Lessel, Little Rock, for appellant.

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

DUDLEY, Justice.

The issue in this case is whether the Gross Receipts Tax, Ark.Stat.Ann. § 84-1901, et seq. (Repl.1980), applies to a sale when that sale is billed but the account is not collected.

Appellant, Little Rock Municipal Water Works, is a municipally owned and operated water works system. Appellee, the Commissioner of Revenues, levies a three percent tax upon the gross receipts derived from sales of water by appellant. Between October 1, 1976...

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