Police investigating the death of Nathan Millard have confirmed a chilling "disguise" was used at the time of his disappearance.
The dad-of-five's body was found wrapped up in carpet Baton Rouge, Louisiana on March 6 after being left dumped outside a garage.
Authorities took Derrick Perkins, 45, into custody on Monday after he was "needed for questioning" by officers.
According to his arrest warrant, the person of interest was driving a stolen 2004 Toyota Camry.
Police claim Mr Perkins spray-painted the car’s bumper and removed a sticker in a bid to "disguise" the vehicle at the same time Nathan Millard's disappearance gained "national attention."
He was also seen using Mr Millard's credit card at two different shops within days of the dad being reported missing.
In addition, Mr Perkin's address is less than a mile from the garage where the business executive was found wrapped inside a carpet.
Mr Millard, from Georgia, US, was last seen in CCTV footage leaving Happy's Irish Pub on February 23 at 11.30pm after attending a Louisiana State University game with a client.
He was found by a member of the public on March 6, at around 3:34 a.m in the 2900 block of Scenic Highway after a "stench" led a member of the public to the garage where his body had been dumped.
The Baton Rouge Police Department does not believe "foul play" is suspected.
However, there are still autopsy results to come back including a toxicology test. The cause of death of Mr Millard is still pending until the report is complete.
According to police, Mr Millard died of an accidental overdose after he showed “no internal or external trauma” to the body.
The Baton Rouge Police Department said: "There doesn’t appear to be any foul play at this point. I know that he was placed there obviously by another individual, we would like to know who and why.
"But just from the autopsy results that were given by the Coroner’s Office, at this time it doesn’t appear to be any signs of foul play."
Investigators are trying to determine who moved Mr Millard's body after he was captured on CCTV walking with an unidentified person along Florida Boulevard at around 4.30am on February 23.