Ragland v. Quality School Plan, Inc.

John I. Purtle, Justice.

The Commissioner of Revenues for the State of Arkansas brings this appeal from a decree of the Pulaski County Chancery Court wherein it was held that appellee did not owe the assessment for use tax. The commissioner contends the trial court erred in finding the appellee, hereinafter referred to as QSP, was not a “vendor” and did not make a “sale” within the meaning of the Arkansas Compensating Use Tax Act. We agree with the commissioner.

The facts are undisputed. The appellee, QSP, represented about 100 publishers of magazines. Appellee’s agents went to various schools…