Rineco Chemical Industries, Inc. v. Weiss

ROBERT L. Brown, Justice.

Appellant Rineco Chemical Industries, Inc., appeals an order affirming the assessment of the Arkansas Compensating Use Tax (“use tax”) by appellee Dick Barclay, Director of the Arkansas Department of Finance & Administration (DFA), in the amount of $258,322.46. Rineco raises two points on appeal: (1) the packaging materials it purchased out of state qualify for the sale-for-resale tax exemption under state law; and (2) the machinery and equipment purchased out of state are used in manufacturing articles of commerce and, therefore, qualify for an exemption under state…