Alcoa World Alumina, L.L.C. v. Richard Weiss

Summary

The court held that natural gas purchased outside Arkansas became taxable when it entered the purchaser's internal gas lines, even though the gas continued moving until combustion. The statutory "come to rest" requirement concerns the cessation of transportation in interstate commerce, not the literal cessation of physical movement. Because the gas was delivered to and controlled by the purchaser for use at its facility, the court affirmed denial of the tax refund.