Ragland v. Pittman Garden Center, Inc.

Steele Hays, Justice.

Arkansas law requires every employer to deduct and withhold state income taxes from the wages paid to employees. An exception is made “for agricultural labor,” which is defined as including all services performed “on a farm, in the employ of any person, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity . . ,”1 (Our emphasis.) “Farm” is defined as including nurseries, greenhouses or similar structures used in raising agricultural or horticultural commodities.

Pittman Garden Center, Inc., and…