Omega Tube & Conduit Corp. v. Maples

David Newbern, Justice.

This tax case involves a dispute between the appellant, Omega Tube and Conduit Corporation (Omega), and the Pulaski County Assessor and Collector, appellees (the County). The question is whether raw materials used to produce products to be shipped outside this State attain a “situs” here and thus are subject to personal property taxation. The Trial Court held that the controlling Statute, Ark. Code Ann. § 26-26-1102 (1987), is unambiguous and requires the tax to be levied. In response to Omega’s request for a declaratory judgment as to the meaning of the Statute, we…