International Business Machines Corp. v. Oklahoma Tax Commission

HARGRAVE, Justice.

The question before us is whether certain sales made by International Business Machines (“IBM”) are subject to municipal sales tax in Oklahoma. The administrative law judge, based on stipulated facts, found that transfer of possession occurred in Oklahoma and that the transfers were subject to the sales tax. The Oklahoma Tax Commission adopted the findings, conclusions and recommendations of the administrative law judge as the Order of the Commission. The Court of Appeals reversed, finding that the passing of title outside Oklahoma, according to the contract between the…