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...

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