Weiss v. Best Enterprises, Inc.

Robert H. 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 for judicial relief in the chancery court. See Ark. Code Ann. § 26-18-406(a)(l) (Repl. 1992). The chancellor ordered the…