PLEDGER v. TROLL BOOK CLUBS, INC.

No. 93-674.

871 S.W.2d 389 (1994)

316 Ark. 195

James PLEDGER, Director, Dept. of Finance and Administration of the State of Arkansas, Appellant, v. TROLL BOOK CLUBS, INC., Appellee.

Supreme Court of Arkansas.

March 7, 1994.


Attorney(s) appearing for the Case

Cora L. Gentry, Little Rock, for appellant.

John R. Tisdale, Troy A. Price, Little Rock, for appellee.


DUDLEY, Justice.

This is another in the recent series of use tax cases. The chancellor ruled that Troll Book Club, Inc.'s sales of books in Arkansas were not subject to taxation under the Arkansas Compensating Tax Act of 1949. The Department of Finance and Administration appeals. We affirm.

Appellee Troll is a New Jersey Corporation with its principal place of business in Mahwah, New Jersey. It is neither incorporated nor registered to do business in Arkansas...

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