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PLEDGER v. HALVORSON

No. 95-1321.

921 S.W.2d 576 (1996)

324 Ark. 302

James PLEDGER, Director of the Arkansas Department of Finance and Administration, and Timothy J. Leathers, Commissioner of Revenues, Appellants, v. Frank HALVORSON, et al., Appellees.

Supreme Court of Arkansas.

April 29, 1996.

Attorney(s) appearing for the Case

Kenneth R. Williams, Timothy J. Leathers, Little Rock, for Appellant.

Terry M. Pynter, Mountain Home, for Appellee.

ROAF, Justice.

This is an appeal by the Director of the Department of Finance and Administration and the Commissioner of Revenues from a chancellor's holding that the appellees' mobile homes, which were attached to rented lots in a mobile home park, were fixtures and not tangible personal property subject to the gross receipts (sales) tax. The chancellor ordered a refund to the appellees of the gross receipts taxes paid upon purchase of their mobile homes and awarded...

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