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Thompson v. Leo Kahn Furniture Co.
Citation: 223 Ark. 710Docket: Case No. 210
Court: Supreme Court of Arkansas; July 1, 1954; Arkansas; State Supreme Court
The Commissioner asserts that Leo Kahn is liable for Gross Receipts Tax under Act 386 of 1941 due to sales made to Arkansas residents. Key facts established include that Leo Kahn is a Tennessee corporation with no business presence in Arkansas, including no physical location or agents in the state. Sales to Arkansas residents occurred in two ways: in-person purchases at the Memphis location and transactions initiated via federal postal services or interstate communication, all of which were completed in Tennessee. Payment for these transactions was also made in Tennessee, and goods were delivered to Arkansas residents at no additional charge within a 100-mile radius of Memphis. This case pertains to the Gross Receipts Tax, which is akin to a Sales Tax, and the ruling follows precedent set in the Rhodes-Jennings case. The Pulaski Chancery Court's decision in favor of Leo Kahn Furniture Company is affirmed.