The Arkansas Office of Hearings and Appeals (OHA) Sept. 9 sustained the Department of Finance and Administration’s (DFA) motor vehicle sales and use tax assessment. Taxpayer purchased a vehicle and failed to timely register the vehicle and pay the tax. The DFA issued a gross receipts tax assessment. Taxpayer protested, contending that the vehicle was returned to the seller and a new vehicle was purchased from a different seller for which tax was paid. The OHA found that: 1) Taxpayer took possession of the vehicle; 2) the possession of the vehicle triggered the statutory tax liability; 3) Taxpayer didn’t establish...