Boyd v. Weiss

Robert L. Brown, Justice.

This appeal arises out of a constitutional chaEenge to Act 48 of 1977, now codified at Ark. Code Ann. § 26-52-601 to -606 (Repl. 1997), which was effective on January 31, 1977. Act 48 permits residents of Texarkana, Arkansas, to pay an additional one percent sales tax in exchange for exemption from the state income tax. Under Act 48, border cities which are divided by a “street state Ene” are ehgible for this change in tax status. The stated purpose of Act 48 was to equalize the tax burden for residents in these border cities, thereby offering tax inducements to…