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WALTHER v. WEATHERFORD ARTIFICIAL LIFT

No. CV-14-535.

465 S.W.3d 410 (2015)

2015 Ark. 255

Larry W. WALTHER, in his official Capacity as Director, Arkansas Department of Finance and Administration, Appellant, v. WEATHERFORD ARTIFICIAL LIFT SYSTEMS, INC., Appellee.

Supreme Court of Arkansas.

Opinion Delivered June 4, 2015.

Attorney(s) appearing for the Case

Susan E. Nichols, Revenue Legal Counsel, for appellant.

Dover Dixon Horne PLLC, Little Rock, by: Michael G. Smith and Michael O. Parker, for appellee.

Appellant, Larry W. Walther, in his official capacity as the Director of the Arkansas Department of Finance and Administration (ADFA), appeals from the order of the circuit court finding that "proppants" are "equipment" under Arkansas Code Annotated section 26-52-402 (Repl. 2014) and thus exempt from taxation...

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