Martin v. Couey Chrysler Plymouth, Inc.

Steele Hays, Justice.

By this appeal we must decide whether the Chancery Court of Ashley County had jurisdiction to enjoin the appellant, as Director of the Arkansas Department of Finance and Administration, (ADFA) from proceeding under the Arkansas Tax Procedures Act to collect unpaid gross receipts (sales) taxes from Couey Chrysler Plymouth, Inc., appellee, on the sale of new automobiles. Couey maintains that an attempt by the ADFA to collect sales taxes from a party not responsible for their payment under law is an illegal exaction within the meaning of Ark. Const, art. 16, § 13. We hold…