Western Paper Co. v. Qualls

Richard B. Adkisson, Chief Justice.

Appellant, Western Paper Co., appeals from a decree of the Pulaski County Chancery Court denying its claimed exemption from gross receipts (sales) tax on its sales to commercial printers. Under Ark. Stat. Ann. § 84-1904 (r)(2) the sale of machinery or equipment used directly in manufacturing is exempt from taxation.

The sole question presented on this appeal is whether the commercial printers to whom appellant sells machinery are “manufacturers” within the meaning of Ark. Stat. Ann. § 84-1904 (r)(2). As stated in S. H. & J. Drilling Corp. v. Qualls, 268 Ark.…