Weiss v. Bryce Co., LLC

ELANA CUNNINGHAM WILLS, Justice.

|! This appeal arises out of a tax audit performed by the appellant, the Arkansas Department of Finance and Administration (DF & A), on the appellee, Bryce Company, LLC (Bryce). Bryce is a company located in Searcy that produces flexible packaging for food products. The issue in this case is whether one of the items used by Bryce during its printing process constitutes “equipment” exempt from taxation pursuant to Arkansas Code Annotated section 26-52-402 (Supp.2005) and Arkansas Gross Receipts Tax Rule GR-55.

DF & A conducted an audit of Bryce over two periods:…