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  5. 896 S.W.2d 433 (1995)
 

TECHNICAL SERVICES OF ARK., INC. v. PLEDGER

No. 94-1228.

896 S.W.2d 433 (1995)

320 Ark. 333

TECHNICAL SERVICES OF ARKANSAS, INC., D/B/A JPAC Outdoor Advertising Company, Appellant, v. Jim C. PLEDGER, Director of Arkansas Department of Finance and Administration, and Timothy J. Leathers, Commissioner of Revenues, Arkansas Department of Finance and Administration, Appellees.

Supreme Court of Arkansas.

April 10, 1995.

Attorney(s) appearing for the Case

Jon. R. Coleman, Robert J. Gibson, Jonesboro, for appellant.

Kenneth R. Williams, Little Rock, for appellees.

ROAF, Justice.

This case involves the interpretation and construction of our sales and use tax, the Arkansas Gross Receipts Act of 1941, as amended, and the Arkansas Compensating Tax Act of 1949, as amended. Appellant's gross proceeds derived from sales of billboard advertising services are not taxed due to a specific exemption for advertising revenues earned by newspapers, publications, and billboard companies granted by the Arkansas Gross Receipts Act. Appellant...

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