U-Drive-'Em Service Co. v. Hardin, Comm. of Rev.

Appellant operates an automobile rental business in the city of Little Rock, wherein automobiles are rented to users without drivers, and about 95 per cent, or more of such rentals are for short periods of time — a few hours. Under such rental agreements appellant reserves the right to terminate' the rental and retake the automobile at any time, with or without reason, and the renter acquires no title to or interest in the property or right to its continued use for any period.

On August 14, 1942, appellee, as Commissioner of Revenues, ordered an assessment of $968.06 as sales tax against…