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STATE DEPT. OF FINANCE AND ADMINISTRATION v. DUNHALL PHARMACEUTICALS INC.,

No. 85-183.

702 S.W.2d 402 (1986)

288 Ark. 16

STATE of Arkansas, DEPARTMENT OF FINANCE AND ADMINISTRATION, REVENUE DIVISION, and Charles D. Ragland, Arkansas Commissioner of Revenues, Appellants, v. DUNHALL PHARMACEUTICALS, INC., Appellee.

Supreme Court of Arkansas.

January 13, 1986.

Attorney(s) appearing for the Case

Michael D. Munns, Little Rock, for appellants.

Bassett Law Firm by Wm. Robert Still, Jr., Fayetteville, for appellee.

DUDLEY, Justice.

The sole issue on appeal is whether the free distribution of samples of prescription products by the appellee, Dunhall Pharmaceuticals, Inc., is subject to a sales tax. The trial court held the distribution was not taxable. We affirm.

The Arkansas Gross Receipts Tax is applicable when there is a transfer of either title or possession for a valuable consideration. Ark.Stat.Ann. § 84-1902 (Repl. 1980). Obviously, when the samples were distributed...

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