RAGLAND v. GENERAL TIRE AND RUBBER CO.

No. 88-99.

763 S.W.2d 70 (1989)

297 Ark. 394

Charles D. RAGLAND, Commissioner of Revenue Division, Department of Finance and Administration, Appellants, v. GENERAL TIRE AND RUBBER COMPANY, INC., Appellee.

Supreme Court of Arkansas.

January 9, 1989.


Attorney(s) appearing for the Case

Philip Raia, Little Rock, for appellants.

Barry Coplin, Little Rock, for appellee.


HOLT, Chief Justice.

The appellant, Charles D. Ragland ("Commissioner"); challenges the trial court's determination that the appellee, General Tire and Rubber Company, Inc. ("General Tire"); is exempt under Ark. Code Ann. § 26-52-401(12)(A) and (B) (Supp.1987) from paying use tax on chemicals used in the manufacturing of tennis balls and rubber moldings. We hold that the trial court erred in its ruling. Therefore, we...

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