Georgia Pacific Corp. v. Larry

I respectfully dissent from that part of the majority opinion affirming the lower court on the assessment of sales or gross receipts tax. It seems obvious to me that there must be a transfer of title or possession before there is a tax. In sustaining this tax, the majority rely upon a statement from Cook v. Southwest Hotels, Inc., 213 Ark. 140, 209 S. W. 2d 469, admitted hy appellee in its brief to he dictum. It is interesting to note that in this case holding that hotels were not liable for the tax on food consumed hy employees, the court said that tax liabilities do not spring from inexact…