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RAGLAND v. MOUNTAIN VALLEY SPRING CO.

No. 85-78.

696 S.W.2d 710 (1985)

287 Ark. 4

Charles D. RAGLAND, Commissioner of Revenues, Appellant, v. MOUNTAIN VALLEY SPRING COMPANY, Appellee.

Supreme Court of Arkansas.

September 23, 1985.

Attorney(s) appearing for the Case

Revenue Legal Counsel by John H. Theis, Little Rock, for appellant.

Wright, Lindsey & Jennings by James J. Glover, Little Rock, for appellee.

GEORGE ROSE SMITH, Justice.

The appellee is engaged in the business of selling Mountain Valley water taken from its spring in Garland County, to distributors throughout the United States. The water is distributed in ½-gallon and 5-gallon glass bottles which the appellee purchases outside Arkansas. For the three years in issue the appellant levied a use tax of $23,225.14 against the appellee, on the theory that it is using the bottles in its business. The appellee...

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