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BOSWORTH v. PLEDGER

No. 89-345.

810 S.W.2d 918 (1991)

Hugh H. BOSWORTH, Jr., et al., Appellants, v. James C. PLEDGER, Commissioner of Revenues, et al., Appellees, City of Fayetteville, Arkansas, Arkansas Telephone Association, Inc., Intervenors.

Supreme Court of Arkansas.

June 3, 1991.

Attorney(s) appearing for the Case

Eugene G. Sayre, Little Rock, Ark., for appellants.

Rick L. Pruett, Carol Arnold, Robert K. Jackson, Gregory Hopkins, Michael C. O'Malley, N.M. Norton, W.W. Elrod, II, Little Rock, Arthur Hudkins, Springfield, Mo., Frank J. Wells, III, Joseph Morphew, Lawrence R. Chisenhall, Little Rock, James M. McCord, Fayetteville, Scotty Shively, Larry Vaught, Nelwyn Davis, Amy Stewart, Pat Moran, Charles L. Schlumberger, Little Rock, for appellees.

GEORGIA ELROD, Special Justice.

This case involves the constitutionality of the 1987 Arkansas legislative enactment which extended the state sales tax to certain types of long distance telecommunications service while excepting others. In this class action challenge, the appellants, who are telephone subscribers upon whose telephone service the tax was imposed, argued that the tax was unconstitutional, on both First Amendment...

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