PLEDGER v. GRAPEVINE, INC.

No. 89-317.

786 S.W.2d 825 (1990)

302 Ark. 18

Jim PLEDGER, Director, Dept. of Finance & Administration, Appellant, v. The GRAPEVINE, INC. d/b/a V.I.P. Club, et al., Appellees.

Supreme Court of Arkansas.

April 2, 1990.


Attorney(s) appearing for the Case

William E. Keadle, Little Rock, for appellant.

Marshall N. Carlisle, Fayetteville, for appellees.


HAYS, Justice.

The Commissioner of Revenue has appealed from an adverse decision in this tax protest case. The only question on review is whether the chancellor properly interpreted a provision of the gross receipts tax statute.

The appellees are Arkansas corporations engaged in operating private clubs which sell alcoholic beverages for on-premises consumption by their members. The appellant, Commissioner of Revenue, conducted audits of the records of appellees...

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