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PLEDGER v. BRUNNER AND LAY, INC.

No. 90-293.

825 S.W.2d 599 (1992)

308 Ark. 512

Jim C. PLEDGER, Commissioner of Revenues, et al., Appellants, v. BRUNNER AND LAY, INC., et al., Appellees.

Supreme Court of Arkansas.

March 2, 1992.

Attorney(s) appearing for the Case

Beth Carson, Little Rock, for appellants.

Carold E. Ray, No. Little Rock, George Butler, Jr., Jim McCord, Fayetteville, David Mitchell, Asst. Atty. Gen., Little Rock, for appellees.

LONNIE R. BEARD, Special Justice.

This case involves what has been styled as an illegal exaction action brought by the named appellees in their own behalf and as representatives of classes of taxpayers similarly situated. The specific transactions involved in this case were purchases, by the named appellees, of a used airplane, a used motor vehicle, and a used mobile home. All three items were purchased outside of Arkansas for use in this State, and the Arkansas Department...

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