Larey v. Dungan-Allen, Inc.

George Rose Smith, Justice.

The Arkansas Gross Receipts Tax, usually called the sales tax, is basically a 3 percent excise tax levied upon gross proceeds derived from sales of tangible personal property. The statute, however, also imposes the tax upon a number of transactions that might not otherwise be thought to fall within the scope of what was originally a retail sales tax. Here we are called upon to interpret that section of the act which levies the tax upon “ [pjrinting of all kinds, types and characters, including the service of overprinting, and photography of all kinds.” Ark. Stat.…