Russell v. State

242 S.W.3d 265 (2006)

Billy Joe RUSSELL, Appellant,

v.

STATE of Arkansas, Appellee.

No. CR 06-180.

Supreme Court of Arkansas.

November 2, 2006.

William R. Simpson, Jr., Public Defender, Mac Carder, Deputy Public Defender, by: Mac Golden and Clint Miller, Deputy Public Defender, Little Rock, AR, for appellant.

Mike Beebe, Att'y Gen., by: Misty Wilson Borkowski, Ass't Att'y Gen., Little Rock, AR, for appellee.

TOM GLAZE, Justice.

We are asked in this appeal to address an issue of first impression: in a theft-by-receiving case, should the sales tax paid on an item be included when determining the value of…