Leathers v. A & B Dirt Movers, Inc.

Jack Holt, Jr., Chief Justice.

This case involves the question of whether the appellee, A & B Dirt Movers, Inc. (“A & B”), should incur the Arkansas Gross Receipts Sales Tax on certain of their transactions involving the hauling of dirt. We find that it should and reverse.

A & B Dirt Movers, Inc. is engaged in the business of excavation and dirt hauling. The appellant, Arkansas Department of Finance and Administration, conducted a sales tax audit of A & B covering six years and determined that certain transactions involving the transfer of title and possession of tangible personal property such…