City of Little Rock v. Waters

Special Justice Stanley D. Rauls.

This is an appeal from an order of the Chancery Court of Pulaski County ruling that the “local compensating use tax” (use tax) imposed by Act 31 of the First Extraordinary Session of 1987 (Act 31) violates the equal protection clauses of both the United States and Arkansas Constitutions.

The appellants, City of Little Rock, et al. (City), allege two points of error for reversal: (1) that an act of the General Assembly, which imposes a use tax by operation of law, does not violate the equal protection clause of either the United States or the Arkansas…