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SPRINGDALE WINNELSON CO. v. RAKES

No. 98-1275.

987 S.W.2d 690 (1999)

337 Ark. 154

SPRINGDALE WINNELSON COMPANY, Appellant, v. Alan RAKES and Al's Plumbing, Inc., Appellees.

Supreme Court of Arkansas.

March 25, 1999.

Attorney(s) appearing for the Case

Wayne Krug, Springdale, for Appellant.

Stephen Lee Wood, Rogers, for Appellees.

RAY THORNTON, Justice.

Appellant, Springdale Winnelson Company, a supply company, sought reimbursement from appellees, Alan Rakes and his company, Al's Plumbing, Inc., for gross-receipts taxes paid on the sale of tangible personal property. The Benton County Circuit Court granted appellees's Motion to Dismiss on the grounds that no statutory authority existed to allow Winnelson to pursue an action against Rakes for the reimbursement of uncollected sales taxes. Winnelson...

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