While the case remained pending, the state of Arkansas began holding the collected taxes in escrow on the order of Circuit Justice Harry Blackmun.

The Arkansas Supreme Court then reconsidered the tax in light of Scheiner and ruled it unconstitutional.

The court nevertheless determined that the tax money paid into escrow after the August order should be refunded.

In American Trucking Associations, Inc. v. Smith, the Supreme Court allowed that decision to stand.

[3] This article incorporates written opinion of a United States federal court.