Legal Opinion

Ragland v. Arkansas Writers' Project, Inc.

Supreme Court of Arkansas

Decided November 18, 1985No. 85-115PublishedCited by 25 opinions

1Opinion of the Court

George Rose Smith, Justice.

The appellee, Arkansas Writers’ Project, is the publisher of the Arkansas Times Magazine, a monthly magazine devoted to matters of general interest. Claiming a tax exemption, the appellee brought this suit for the refund of $ 15,838.22 which it had paid as sales tax on the sale of its magazine during a period of three years. The chancellor held that the sales were tax exempt and ordered a refund. The appeal comes to this court under Rule 29(l)(c).

The sales tax statute, as revised in 1941, contained an exemption for the proceeds from the sale of newspapers. Ark.…

2Cases cited5 opinions

  1. Grosjean v. American Press Co.Supreme Court of the United States · 1936
  2. Minneapolis Star & Tribune Co. v. Minnesota Commissioner of RevenueSupreme Court of the United States · 1983
  3. Boren v. QuallsSupreme Court of Arkansas · 1984
  4. Walnut Grove School District No. 6 v. County Board of EducationSupreme Court of Arkansas · 1942
  5. S. H. & J. Drilling Corp. v. QuallsSupreme Court of Arkansas · 1980

3Cited by25 opinions

  1. Arkansas Writers' Project, Inc. v. RaglandSupreme Court of the United States · 1987
  2. Cutler v. United States Department of Health & Human ServicesCourt of Appeals for the D.C. Circuit · 2015
  3. Bosworth v. PledgerSupreme Court of Arkansas · 1991
  4. Emmis Publishing Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1993
  5. Arkansas Writers' Project, Inc. v. RaglandSupreme Court of Arkansas · 1987

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