Theresa Holbrook

Summary

The court affirmed summary judgment holding that charges for paper copies of a patient's medical records are sales of tangible personal property subject to the Arkansas gross-receipts tax. The medical-records statute establishes maximum copying, labor, and postage charges but does not exempt those charges from taxation, and Holbrook's payment constituted valuable consideration. The court also held that the statute does not create a tax exemption merely because it does not expressly authorize taxation.