Legal Opinion
Pledger v. Troll Book Clubs, Inc.
Supreme Court of Arkansas
Decided March 7, 1994No. 93-674Published
1Opinion of the Court
871 S.W.2d 389 (1994)
316 Ark. 195
James PLEDGER, Director, Dept. of Finance and Administration of the State of Arkansas, Appellant,
v.
TROLL BOOK CLUBS, INC., Appellee.
No. 93-674.
Supreme Court of Arkansas.
March 7, 1994.
Cora L. Gentry, Little Rock, for appellant.
John R. Tisdale, Troy A. Price, Little Rock, for appellee.
DUDLEY, Justice.
This is another in the recent series of use tax cases. The chancellor ruled that Troll Book Club, Inc.'s sales of books in Arkansas were not subject to taxation under the Arkansas Compensating Tax Act of 1949. The Department of Finance and Administration appeals. We…
Also in this document: Concurrence; Dissent.
2Cases cited23 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- National Bellas Hess, Inc. v. Department of RevenueSupreme Court of the United States · 1967
- Scripto, Inc. v. CarsonSupreme Court of the United States · 1960
- Kifer v. Liberty Mutual InsuranceCourt of Appeals for the Eighth Circuit · 1985
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