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  5. 772 S.W.2d 331 (1989)
 

RAGLAND v. PITTMAN GARDEN CENTER, INC.

No. 89-59.

772 S.W.2d 331 (1989)

299 Ark. 293

Charles D. RAGLAND, Revenue Commissioner, Revenue Division, Department of Finance and Administration, Appellant, v. PITTMAN GARDEN CENTER, INC. and Donald M. Pittman d/b/a Pittman Nurseries Company, Appellees.

Supreme Court of Arkansas.

June 26, 1989.

Attorney(s) appearing for the Case

John H. Theis and Cora L. Gentry, Little Rock, for appellant.

Anderson, Crumpler & Bell, P.A. by P.C. Crumpler, Magnolia, for appellees.

HAYS, Justice.

Arkansas law requires every employer to deduct and withhold state income taxes from the wages paid to employees. An exception is made "for agricultural labor," which is defined as including all services performed "on a farm, in the employ of any person, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity...."1 (Our emphasis.) "Farm" is defined...

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