The Arkansas Supreme Court holds that wooden pallets rented by Tyson for product delivery are not an integral part of the chicken products sold, affirming that pallet rental costs do not qualify for the sales-for-resale tax exemption.
The Arkansas Supreme Court creates new Rule 412 of the Rules of Evidence, barring evidence of medical costs that were not actually paid or legally owed, fundamentally changing how medical damages are proven in personal injury cases.
The Arkansas Supreme Court amends Rules 3(f), 4(a), and 6(b) of the appellate rules to eliminate the signed-receipt service requirement for notices of appeal and tie cross-appeal and record-designation deadlines to filing rather than receipt.
The Arkansas Supreme Court adopts sweeping amendments to Rules 11, 26, 33, 34, and 36, adding a proportionality requirement to discovery scope, banning blanket objections, and creating new certification and privilege-log standards.
The Arkansas Supreme Court amends Rule 6(d) to clarify that the three-business-day extension for response deadlines applies when documents are served through the court’s electronic filing system.