# Pledger v. Baldor International, Inc.

> Supreme Court of Arkansas · March 30, 1992 · 309 Ark. 30

URL: https://www.frixlaw.com/law-library/cases/9770773

## Case

- **Full name:** Jim C. PLEDGER, Director of the Arkansas Dept. of Finance and Admin., and Timothy J. Leathers, Comm. of Revenues v. BALDOR INTERNATIONAL, INC., and Southwestern Die Casting, Co., Inc.
- **Court:** Supreme Court of Arkansas
- **Decided:** March 30, 1992
- **Citations:** 309 Ark. 30; 827 S.W.2d 646; 1992 Ark. LEXIS 234
- **Precedential status:** Published
- **Opinion:** Dissent by Corbin
- **Judges:** Glaze, Corbin
- **Cited by:** 29 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9770773

## How later opinions describe it (automated extraction)

- stating that services cannot be separated from materials when they are necessarily included in the costs of final product or advertising materials constituting tangible personal property, even when billing clearly distinguished between services and goods

## Opinion text

Donald L. Corbin, Justice, dissenting in part. I must respectfully dissent. I would affirm the trial court’s determination that the environmental control system is entitled to a use tax exemption. The sophistication of appellees’ equipment necessitates a controlled environment so as to maintain the computer generated production line. If a computer gets too warm it will not function; and therefore, there would be no production while the production line is down. I fail to see how this system is not directly involved in the manufacturing process.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9770773. Public record. Not legal advice.