1. Home
  2. Browse Decisions
  3. S.W.2d
  4. 876 S.W.2d
  5. 876 S.W.2d 583 (1994)
 

LEATHERS v. ACTIVE REALTY, INC.

No. 93-1359.

876 S.W.2d 583 (1994)

317 Ark. 214

Timothy J. LEATHERS, Commissioner of Revenue, Arkansas Department of Finance and Administration, Appellant, v. ACTIVE REALTY, INC., Appellee.

Supreme Court of Arkansas.

May 31, 1994.

Attorney(s) appearing for the Case

Mark Alan Mayfield, Little Rock, for appellant.

Bruan J. Reis, Charles R. Zierke, Hot Springs, for appellee.

CORBIN, Justice.

Appellant, the Arkansas Department of Finance and Administration, appeals a Garland Chancery Court decision which found appellee, Active Realty, Inc., exempt from the Arkansas gross receipts tax as imposed by Ark.Code Ann. § 26-52-301(3)(B) (Supp. 1993). That portion of the statute provides:

There is levied an excise tax of three percent (3%) upon the gross proceeds or gross receipts derived from all sales to any person of the following...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases