Photography services are taxable services in Arkansas. A sales tax assessment placed on a taxpaying photographer was sustained due to the taxpayer being unable to prove that the audit procedure or calculations used by the tax auditor were unwarranted. An audit can be overturned if the taxpayer can provide adequate credible evidence that proves the audit results were unfair. However, the taxpayer in this case failed to maintain sufficient records of the taxable services provided during the audit period. Therefore, the Arkansas Department of Finance and Administration’s method of assessing the sales reported on the taxpayer’s Schedule C forms was a reliable audit process. The Department was found to have correctly assessed sales tax against the taxpayer when the taxpayer was unable to provide evidence countering the estimated assessment of sales tax.