An Arkansas judge has dismissed a lawsuit brought by Wayne Smith Trucking Inc. in May 2003, that challenged the state’s right to collect back taxes on trucks purchased and registered in other states.

It had been common for trucking companies to circumvent state tax laws by purchasing equipment in states with lower taxes, such as Oklahoma. However, Oklahoma has since changed its tax laws to require companies that register vehicles in the state to have an established business domiciled in the state, too.

Circuit Judge Ellen Brantley dismissed the suit saying that trucking companies must first file a claim for relief with the state Department of Finance and Administration. The department would have to deny the claim before the courts could hear the case.

The suit was supported by the Arkansas Trucking Association and the American Trucking Assns.