TONY & SUSAN ALAMO FOUNDATION v. RAGLAND

No. 87-119.

746 S.W.2d 45 (1988)

295 Ark. 12

TONY AND SUSAN ALAMO FOUNDATION, INC., Appellant, v. Charles D. RAGLAND, Commissioner, State of Arkansas, Department of Finance and Administration, Appellee.

Supreme Court of Arkansas.

March 14, 1988.


Attorney(s) appearing for the Case

Lawrence W. Fitting, Fort Smith, for appellant.

Charles Svoboda, John H. Theis, Little Rock, for appellee.


HICKMAN, Justice.

This is a case involving the Arkansas sales tax. The appellant is a California based, nonprofit, charitable institution authorized to do business in Arkansas and, incidental to its charitable purpose, operates several businesses in Arkansas. Six of those businesses are the focus of this lawsuit: a restaurant, a grocery store, two service stations, a clothing store, and an auto repair shop. The legal question is whether meals, clothing, goods, and...

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