LEATERS v. A & B DIRT MOVERS, INC.

No. 92-505.

844 S.W.2d 314 (1992)

311 Ark. 320

Timothy J. LEATHERS, Commissioner of Revenues, State of Arkansas, Appellant, v. A & B DIRT MOVERS, INC., Appellee.

Supreme Court of Arkansas.

December 21, 1992.


Attorney(s) appearing for the Case

Rick L. Pruett, Little Rock, for appellant.

Larry Graddy, Conway, for appellee.


HOLT, Chief Justice.

This case involves the question of whether the Appellee, A & B Dirt Movers, Inc. ("A & B"), should incur the Arkansas Gross Receipts Sales Tax on certain of their transactions involving the hauling of dirt. We find that it should and reverse.

A & B Dirt Movers, Inc. is engaged in the business of excavation and dirt hauling. The Appellant, Arkansas Department of Finance and Administration, conducted a sales tax audit of A &...

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