Southern Kraft Corp. v. Hardin, Comm. of Revenues

Griffin Smith, C/ J.

Appellants are large users of natural gas and electricity. The question is whether they may enjoin collection of the State two percent sales tax. It is contended the transactions are interstate commerce.

Most of the elements of controversy were present in the appeal prosecuted by Department of Public Utilities in 1937. It was then held that Arkansas Louisiana Gas Company should, include in its reports to the UtilitiesCommission a schedule of rates- charged those who purchased gas at what was termed wholesale, under contracts signed in Louisiana. Customers wlio, it was…