PLEDGER v. NORITSU AMERICA CORP.

No. 94-1289.

896 S.W.2d 595 (1995)

320 Ark. 371

Jim PLEDGER, Director of the Department of Finance and Administration, Appellant, v. NORITSU AMERICA CORPORATION, Appellee.

Supreme Court of Arkansas.

May 1, 1995.


Attorney(s) appearing for the Case

Beth B. Carson, Little Rock, for appellant.

William Thomas Baxter, Barry E. Coplin, Little Rock, for appellee.


NEWBERN, Justice.

The Appellee, Noritsu America Corporation (Noritsu), sells automated equipment, or "minilabs," purchased and used by businesses which process film. The Department of Finance and Administration (DF & A) assessed a use tax against Noritsu for its 1983 through 1988 Arkansas sales. The tax was paid under protest. The assessment was upheld in an administrative proceeding, and Noritsu sued to recover the tax and interest paid. The Chancellor agreed...

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