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OMEGA TUBE & CONDUIT CORP. v. MAPLES

No. 92-669.

850 S.W.2d 317 (1993)

312 Ark. 489

OMEGA TUBE & CONDUIT CORPORATION, Appellant, v. Ed MAPLES, Pulaski County Tax Collector, and B.A. Mcintosh, Pulaski County Assessor, Appellees.

Supreme Court of Arkansas.

Supplemental Opinion on Denial of Rehearing May 7, 1993.

Attorney(s) appearing for the Case

Art Givens, Cyril Hollingsworth, Michael O. Parker, Chet Roberts, Little Rock, for appellant.

Larry D. Vaught, Little Rock, for appellees.

NEWBERN, Justice.

This tax case involves a dispute between the appellant, Omega Tube and Conduit Corporation (Omega), and the Pulaski County Assessor and Collector, appellees (the County). The question is whether raw materials used to produce products to be shipped outside this State attain a "situs" here and thus are subject to personal property taxation. The Trial Court held that the controlling Statute, Ark.Code Ann. § 26-26-1102 (1987), is unambiguous and...

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