Ford v. Oklahoma Tax Commission

WELCH, Justice.

In stipulation of facts it was shown that appellant is engaged in the business of renting or leasing its automobiles and trucks to .the general public. The appellant does not furnish drivers with the vehicles, and 'delivers possession to the renters of the vehicles under written agreements providing that the renter will return said vehicle to the owner on a stipulated date, or sooner upon demand of the owner.

The issue presented in' this appeal is whether the gross receipts or gross' proceeds derived by appellant from rental of said vehicles are subject to taxes under the Sales…