Pledger v. Easco Hand Tools, Inc.

Dale Price, Justice.

This is a use tax case in which the appellant appeals from an adverse decision finding the appellee was entitled to an exemption. Three points are relied upon for reversal. We find no merit to any of these issues and affirm.

The appellee, EASCO Hand Tools, Inc. (EASCO), has operated a manufacturing plant in Springdale, Arkansas, in excess of twenty years. EASCO’s wrenches and hand tools are sold throughout the United States as well as foreign countries. In the early 1980’s, EASCO, faced with foreign competition, expanded its plant operations to increase efficiency in its…