PLEDGER v. SIMPSON PRESS, INC.

No. 90-197.

801 S.W.2d 44 (1990)

304 Ark. 274

Jim C. PLEDGER, Commissioner of Revenues, Arkansas Dept. of Finance & Administration, Appellant, v. SIMPSON PRESS, INC., Appellee.

Supreme Court of Arkansas.

December 21, 1990.


Attorney(s) appearing for the Case

Beth Carson, Little Rock, for appellant.

Anne Owens Wilson, Little Rock, for appellee.


GLAZE, Justice.

This is a sales tax case. The appellee, Simpson Press, Inc., prints advertising brochures for direct mail advertisers. When requested by one of its customers, the appellee uses its mail permit with the post office to purchase the necessary postage and mail the brochures. Under this arrangement, the appellee first sends its customer the estimated cost of postage. After the customer pays the estimated cost, appellee then purchases the postage and makes...

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