Legal Opinion
Pellerin Laundry Mach. Sales Co. v. Cheney
Supreme Court of Arkansas
Decided October 21, 1963No. 5-3053PublishedCited by 14 opinions
1Opinion of the Court
Carleton Harris, Chief Justice.
The question in this litigation is whether laundry and dry cleaning machinery and equipment are manufacturing or processing equipment and machinery within the meaning of the Arkansas Compensating (Use) Tax Act as set out in Ark. Stat. Ann. § 84-3106(d) (Eepl. I960)1 as amended by Act 140 of 1961 [Ark. Stat. Ann. § 84-3106 (d) (Suppl. 1961)].
Appellant, Pellerin Laundry Machinery Sales Company, Inc., of Louisiana, contends that the heavy machinery it sold to Arkansas customers prior to April 1, 1961, is exempt under the following language from Subsection (d) of…
2Cases cited8 opinions
- Morley v. E. E. Barber Construction Co.Supreme Court of Arkansas · 1952
- Muir v. SamuelsCourt of Appeals of Kentucky · 1901
- Scurlock v. HendersonSupreme Court of Arkansas · 1954
- Commonwealth v. Keystone Laundry Co.Supreme Court of Pennsylvania · 1902
- Morley v. Brown & Root, Inc.Supreme Court of Arkansas · 1951
3 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Hearst Corp. v. State Department of Assessments & TaxationCourt of Appeals of Maryland · 1973
- Arkansas Beverage Company v. HeathSupreme Court of Arkansas · 1975
- Mechanics Laundry & Supply, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1995
- Heath v. Westark Poultry Processing Corp.Supreme Court of Arkansas · 1976
- Peterson Produce Company v. CheneySupreme Court of Arkansas · 1964
9 more not listed; retrieve them via the Exa API.