McCarroll, Comm. of Rev. v. Scott Paper Box Co.

The question to be determined is whether appellee, Scott Paper Box Company, must collect and pay the Arkansas retail sales tax on pasteboard boxes it manufactures and sells to the Wortz Biscuit Company.

The case was tried on an agreed statement of facts, the material provisions of which are:

“The biscuit company,. in the manufacture of its packaged articles, uses the paper boxes as a component part of the article and resells the same in unchanged form to the wholesaler, jobber, or retailer, who in turn sells the package in unchanged form to the ultimate consumer.

“The biscuit company sells said…