Springdale Winnelson Co. v. Rakes

987 S.W.2d 690 (1999)

337 Ark. 154

SPRINGDALE WINNELSON COMPANY, Appellant,

v.

Alan RAKES and Al's Plumbing, Inc., Appellees.

No. 98-1275.

Supreme Court of Arkansas.

March 25, 1999.

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…