Medlock v. Leathers

Kenneth R. Mourton, Special Justice.

This case involves the issue whether Arkansas’ imposition of a gross receipts tax violates the Equal Protection Clause of the Fourteenth Amendment. We hold that no such violation occurred even though the tax applied to cable television operators and subscribers while remaining silent as to satellite subscribers and operators. The chancellor’s order denying and dismissing the equal protection claim is affirmed. A finding of the statute’s constitutional validity allows us to dismiss the Supremacy Clause issue.

On March 21, 1987, the Arkansas General Assembly…