Tony & Susan Alamo Foundation, Inc. v. Ragland

Darrell Hickman, Justice.

This is a case involving the Arkansas sales tax. The appellant is a California based, nonprofit, charitable institution authorized to do business in Arkansas and, incidental to its charitable purpose, operates several businesses in Arkansas. Six of those businesses are the focus of this lawsuit: a restaurant, a grocery store, two service stations, a clothing store, and an auto repair shop. The legal question is whether meals,* clothing, goods, and services furnished by these retail businesses to members, who are called associates, of the Alamo Foundation are sales…