Pledger v. Featherlite Precast Corp.

Robert H. Dudley, Justice.

Appellee Featherlite, a corporate taxpayer, and members of the class of taxpayers it attempts to represent, are producers of precast concrete components used in the construction of concrete structures such as bridges and parking decks. The components produced by taxpayer Feather-lite are made at its out-of-state plant according to the specifications of its customer. The components are then transported to the jobsite in Arkansas and assembled into a structure.

From May 1,1981, through December 31,1986, the period of the use tax audit, the taxpayer was at times a…