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PLEDGER v. FEATHERLITE PRECAST CORP.

No. 91-91.

823 S.W.2d 852 (1992)

308 Ark. 124

James C. PLEDGER, Dir. Dept. of Finance and Administration, State of Arkansas, and Jimmy Lou Fisher, Treasurer of the State of Arkansas, Appellants, v. FEATHERLITE PRECAST CORP., on Behalf of itself and all other similarly situated taxpayers, Appellee.

Supreme Court of Arkansas.

January 27, 1992.

Attorney(s) appearing for the Case

Malcolm P. Bobo, Little Rock, for appellants.

Eugene C. Sayre, Little Rock, for appellee.

DUDLEY, Justice.

Appellee Featherlite, a corporate taxpayer, and members of the class of taxpayers it attempts to represent, are producers of precast concrete components used in the construction of concrete structures such as bridges and parking decks. The components produced by taxpayer Featherlite are made at its out-of-state plant according to the specifications of its customer. The components are then transported to the jobsite in Arkansas and assembled into a...

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