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DOUGLAS COMPANIES, INC. v. WALTHER

No. CV-19-918.

609 S.W.3d 397 (2020)

2020 Ark. 365

DOUGLAS COMPANIES, INC.; Merritt Wholesale Distributors, Inc.; Merchants Wholesale Distributors, Inc.; Imperial Trading Co., LLC; Harrison Grocer, Inc., dba Pippin Wholesale Co.; Harrison Co., LLC; and Glidewell Distributing Co., Appellants v. Larry WALTHER, Director, Arkansas Department of Finance and Administration, Appellee.

Supreme Court of Arkansas.

Opinion Delivered: November 5, 2020.

Attorney(s) appearing for the Case

Campbell Law Firm, P.A., by: H. Gregory Campbell , Little Rock, for appellants.

Lisa Ables , Amanda Land , North Little Rock and Keith Linder , Jonesboro, Office of Revenue Legal Counsel, for appellee.

This is a tax refund case concerning Arkansas's excise tax on tobacco products other than cigarettes. The Pulaski County Circuit Court decided this case on cross-motions for summary judgment, ruling for appellee Larry Walther, as Director of the Arkansas Department of Finance and Administration (DF&A),

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