RAGLAND v. ALLEN TRANSFORMER CO.

No. 87-175.

740 S.W.2d 133 (1987)

Charles D. RAGLAND, Commissioner of Revenues, Appellant, v. ALLEN TRANSFORMER COMPANY, Appellee.

Supreme Court of Arkansas.

November 23, 1987.


Attorney(s) appearing for the Case

John H. Theis, Little Rock, for appellant.

John D. Alford, Fort Smith, for appellee.


GLAZE, Justice.

This appeal involves the appellant's assessment of a sales tax on repair services performed on electrical transformers by the appellee at its business location in Fort Smith, Arkansas. After exhausting its administrative remedies, appellee filed suit in chancery court, alleging the appellant's assessment was an illegal exaction. The chancellor upheld the appellant's sales tax assessment on the repairs performed for Arkansas customers, but disallowed...

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