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WEISS v. BEST ENTERPRISES, INC.

No. 95-527.

917 S.W.2d 543 (1996)

323 Ark. 712

Richard A. WEISS, Director, Arkansas Department of Finance and Administration, Appellant, v. BEST ENTERPRISES, INC., Appellee.

Supreme Court of Arkansas.

March 18, 1996.

Attorney(s) appearing for the Case

Joyce Kinkead, Little Rock, for appellant.

Neil Deininger, Reba M. Wingfield, North Little Rock, for appellee.

DUDLEY, Justice.

Best Enterprises, Inc., charges a fee to place its portable toilets at customers' sites. The fee includes charges for pumping, cleaning, sanitization, and waste-disposal services for the toilets. The Department of Finance & Administration audited Best's records, administratively ruled that Best's operation was subject to the gross-receipts tax, and assessed a deficiency. Best paid the assessment, penalty, and interest under protest and filed suit...

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