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DUNHALL PHARM. v. DEPT. OF FIN. & ADMIN.

No. 88-16.

749 S.W.2d 666 (1988)

295 Ark. 483

DUNHALL PHARMACEUTICALS, INC., Appellant/Cross-Appellee, v. STATE of Arkansas, DEPARTMENT OF FINANCE AND ADMINISTRATION, et al., Appellee/Cross-Appellant.

Supreme Court of Arkansas.

May 16, 1988.

Attorney(s) appearing for the Case

Wm. Robert Still, Jr. and Angela M. Doss, Fayetteville, for appellant/cross-appellee.

Kelly S. Jennings, Little Rock, for appellee/cross-appellant.

DUDLEY, Justice.

This is a sales tax case. The appellant, Dunhall Pharmaceuticals, Inc., is an Arkansas corporation engaged in the manufacture and distribution of controlled substances and legend drugs pursuant to a license issued by the Arkansas State Board of Pharmacy. A Revenue Department auditor completed an audit of the appellant for the period of November 1, 1982, through January 31, 1986, which resulted in a gross receipts tax assessment of $15,170.94 plus...

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