Legal Opinion
Pledger v. Troll Book Clubs, Inc.
Supreme Court of Arkansas
Decided March 7, 1994No. 93-674PublishedCited by 40 opinions
1Opinion of the Court
Robert H. Dudley, Justice.
This is another in the recent series of use tax cases. The chancellor ruled that Troll Book Club, Inc.’s sales of books in Arkansas were not subject to taxation under the Arkansas Compensating Tax Act of 1949. The Department of Finance and Administration appeals. We affirm.
Appellee Troll is a New Jersey Corporation with its principal place of business in Mahwah, New Jersey. It is neither incorporated nor registered to do business in Arkansas. It has neither a place of business, nor property, nor employees in this State. It markets and sells children’s books…
Also in this document: Dissent.
2Cases cited15 opinions
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Evans v. WhiteSupreme Court of Arkansas · 1985
- Hubbard v. Shores Group, Inc.Supreme Court of Arkansas · 1993
- Gooden v. StateSupreme Court of Arkansas · 1988
- Campbell v. BastianSupreme Court of Arkansas · 1963
10 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Barclay v. First Paris Holding Co.Supreme Court of Arkansas · 2001
- Be & K Construction Co. v. United Brotherhood of Carpenters and Joiners of America, Afl-Cio United Paperworkers International Union, Afl-CioCourt of Appeals for the Eighth Circuit · 1996
- Central & Southern Companies, Inc. v. WeissSupreme Court of Arkansas · 1999
- Courtyard Gardens Health & Rehabilitation, LLC v. QuarlesSupreme Court of Arkansas · 2013
- In Re the Appeal of Scholastic Book Clubs, Inc.Supreme Court of Kansas · 1996
35 more not listed; retrieve them via the Exa API.