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STATE, DEPT. OF FINANCE v. STATION

No. 96-215.

925 S.W.2d 418 (1996)

325 Ark. 341

STATE of Arkansas, DEPARTMENT OF FINANCE AND ADMINISTRATION, Appellant, v. Debora STATION, on Behalf of Herself and All Other Similarly Situated Taxpayers, Appellees.

Supreme Court of Arkansas.

July 15, 1996.

Attorney(s) appearing for the Case

Beth B. Carson, Revenue Legal Counsel, Little Rock, for appellant.

Michael A. Skipper, Little Rock, for appellees.

NEWBERN, Justice.

This is a class action tax-refund case. The appellee, Debora Staton, sued the Department of Finance and Administration (DFA) on behalf of herself and other taxpayers for refunds of sales taxes paid on purchases of extended warranty agreements. The Chancellor certified the class action in accordance with Ark. R. Civ. P. 23(a). Although requests for an accounting and an injunction prohibiting the collection of the tax were denied, the Chancellor held...

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