Little Rock Cleaning Systems, Inc. v. Weiss

I do not agree that Rainbow’s complaint is sufficient to survive a Rule 12(b)(6) motion, because based on the facts pled, Rainbow does not have a cause of action. Moreover, I agree with Justice Dudley that this decision will have adverse consequences on the assessment of sales taxes where high-priced trade-ins are involved, and the majority’s caveat that Rainbow may not be able to present proof of its rlaim does not change the import of this holding. Although Rainbow takes issue with the trial court’s interpretation of the gross receipt statute, Ark. Code Ann. § 26-52-103(a)(4) (Repl. 1994),…