STATE DEPT. OF FIN. & ADMIN. v. Tedder

Bradley D. Jesson, Chief Justice.

This is an interlocutory appeal from an order certifying a class action. The appellee, Brandon K. Tedder, purchased a used Ford Bronco for $4,900.00 and paid $220.50 in sales tax on the vehicle. He filed a claim with appellant Department of Finance and Administration for refund of the $220.50 on the ground that the sale of the used vehicle was exempt as an isolated sale under Ark. Code Ann. § 26-52-401(17)(Repl. 1992 and Supp. 1995). Following the Department’s denial of the refund, Mr. Tedder filed suit in chancery court on behalf of himself and all other…