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RAGLAND v. ALLIED TELEPHONE CO. OF ARKANSAS

No. 84-325.

687 S.W.2d 847 (1985)

285 Ark. 409

Charles D. RAGLAND, Commissioner of Revenues, Appellant, v. ALLIED TELEPHONE CO. OF ARKANSAS, INC., et al., Appellees.

Supreme Court of Arkansas.

April 15, 1985.

Attorney(s) appearing for the Case

Wayne Zakrzewski, Little Rock, for appellant.

Lawrence E. Chisenhall, Prince & Ivester, Patricia J. Nobles, Little Rock, for appellees.

NEWBERN, Justice.

The trial court entered a declaratory judgment to the effect that no sales tax need be collected by the appellees on charges levied for installation of telephones. The applicable statute, Ark.Stat. Ann. § 84-1903(c)(1) (Repl.1980), says the tax will be levied on "all service and rental charges having any connection with transmission of any message." The court held the statute was unambiguous but that it should not be interpreted as including...

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