Alcoa World Alumina, L.L.C. v. Weiss

RONALD L. SHEFFIELD, Justice.

| Appellant Alcoa World Alumina, LLC, appeals from an order entered by the Pulaski County Circuit Court on April 3, 2009, denying Appellant’s request for a refund of use taxes it paid for purchases of natural gas. The appellee is Richard A. Weiss, in his official capacity as the Director of the Arkansas Department of Finance and Administration (DFA). Appellant maintains that the natural gas it purchased from sellers outside Arkansas is not subject to taxation since it did not “finally come to rest” before consumption in Appellant’s manufacturing facility, pursuant…