Belvedere Sand & Gravel Co. v. Heath

Elsijane T. Roy, Justice.

This case involves the validity of a deficiency gross receipts (sales) tax assessment levied by the Arkansas Department of Finance and Administration against appellant Belvedere Sand & Gravel Company. The alleged deficiency was on charges for hauling of sand and gravel for which appellant did not collect and remit the sales tax to the State.

Following an administrative hearing affirming the deficiency assessment, suit was filed in chancery court praying that the assessment be declared null and void. The chancery court held that the hauling charges involved were part of…