Ghegan & Ghegan, Inc. v. Barclay

I agree with the majority opinion that the chancellor’s order should be affirmed. Flowever, I am unpersuaded by the majority’s futile attempt to distinguish the case of Bosworth v. Pledger, 305 Ark. 598, 810 S.W.2d 918 (1991), from this case. Thus, I find it necessary to analyze Ghegan’s equal protection argument.

In Bosworth, supra, we examined the constitutionality of a 1987 Act of the General Assembly which excepted WATS long distance telephone service from the state sales tax. The appellants argued that this discriminated against long distance subscribers who did not subscribe to the WATS…