Pledger v. C.B. Form Co.

871 S.W.2d 333 (1994)

316 Ark. 22

Jim C. PLEDGER, Director, Arkansas Department of Finance and Administration, Appellant,

v.

C.B. FORM COMPANY, Appellee.

No. 93-844.

Supreme Court of Arkansas.

February 21, 1994.

Ricky L. Pruett, Little Rock, for appellant.

Kinard, Crane and Butler, Woodward and Epley, Magnolia, for appellee.

DUDLEY, Justice.

This case involves the interpretation and construction of the Arkansas Gross Receipts Act of 1941, as amended. The chancellor ruled that the taxpayer's manufacture of forms, or molds, is exempt from the gross receipts, or sales, tax. We affirm.

The taxpayer, C.B.…