Heath v. Midco Equipment Co.

Lyle Brown, Justice.

The issue before us is whether three rear dump trucks sold by appellee to Big Rock Stone & Material Co. are subject to our sales tax act. The chancellor enjoined the imposition of the tax, finding that the trucks were used directly in the manufacturing process of the purchaser. Appellant contends that the trucks are not so used and that in fact they are transportation equipment which is not included in the exemption provisions.

Big Rock is engaged in the extraction and processing of stone from a quarry site in Little Rock. The stone is blasted from the face to the floor of…