Pledger v. Baldor International, Inc.
Supreme Court of Arkansas
1Opinion of the Court
Tom Glaze, Justice.
This is a use tax case. The appellee, Baldor Electrical Company, manufactures industrial electric motors and grinders, and its corporate headquarters is in Fort Smith.1 Appellee Southwestern Die Casting Company, a fully owned subsidiary of Baldor, manufactures rotor castings that are a component part of Baldor’s electric motors. The Arkansas Department of Finance and Administration (DFA) assessed a use tax on appellees’ purchases of advertising goods and equipment from out-of-state vendors during the period May, 1980 thru April, 1986. Specifically, the equipment included…
Also in this document: Dissent.
2Cases cited7 opinions
- Arkansas Beverage Company v. HeathSupreme Court of Arkansas · 1975
- Nathaniel v. Forrest City School Dist. No. 7Supreme Court of Arkansas · 1989
- Indiana Dept. of St. Rev., Sales Tax Div. v. RCA Corp.Indiana Court of Appeals · 1974
- Cheney v. Georgia-Pacific Paper CorporationSupreme Court of Arkansas · 1963
- Blackmon v. Screven County Industrial Development AuthorityCourt of Appeals of Georgia · 1974
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3Cited by39 opinions
- MacSteel Division of Quanex v. Arkansas Oklahoma Gas Corp.Supreme Court of Arkansas · 2005
- Pledger v. C.B. Form Co.Supreme Court of Arkansas · 1994
- City of Little Rock v. McIntoshSupreme Court of Arkansas · 1995
- In Re the Sales & Use Tax Refund Request of Media One, Inc., License No. 51-0180701-STSouth Dakota Supreme Court · 1997
- Baker Refrigeration Systems, Inc. v. WeissSupreme Court of Arkansas · 2005
34 more not listed; retrieve them via the Exa API.