Larry Walther

Summary

The dissent would affirm the circuit court's determination that Carrothers's treatment of raw surface water into potable drinking water constituted manufacturing for purposes of the sales-and-use-tax exemption. It reasoned that the extensive mechanical and chemical treatment transformed nonconsumable water into a new product with a distinctive use, consistent with Arkansas precedent concerning the manufacture of bottled beverages. The dissent also criticized the majority for distinguishing that precedent summarily and without accounting for the complexity of the treatment process.