Legal Opinion
Opinion No.
Arkansas Attorney General Reports
Decided January 11, 1991Published
1Opinion of the Court
The Honorable Bill Kerr State Representative P.O. Box 7615 Little Rock, Arkansas 72207
Dear Representative Kerr:
This is in response to your request for an opinion on the following question:
An auto repair facility charges a supplies charge to a customer. Must that auto repair facility charge sales tax on that amount, if he has paid the sales tax when he purchased these items? If so, isn't this causing sales tax on certain items to be paid twice?
You have attached to your request two sample documents from the auto repair facility. One is a notice entitled "TO ALL CUSTOMERS" which explains the…
2Cases cited9 opinions
- Llinois Central Railroad v. MinnesotaSupreme Court of the United States · 1940
- Wiseman v. Arkansas Wholesale Grocers' Ass'nSupreme Court of Arkansas · 1936
- Ragland v. DumasSupreme Court of Arkansas · 1987
- McCarroll, Comm. of Rev. v. Scott Paper Box Co.Supreme Court of Arkansas · 1938
- Belvedere Sand & Gravel Co. v. HeathSupreme Court of Arkansas · 1976
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