Dolese Bros. Co. v. State Ex Rel. Oklahoma Tax Commission

OPALA, V.C.J.

¶ 1 Three issues are pressed on appeal: (1) Does the manufacturer’s exemption from sales and use tax apply to purchases of equipment and property used to remove the overburden and to place and detonate explosives at appellants’ stone manufacturing plants? (2) Does the corporate appellant’s method of producing sand constitute manufacturing and if so, does the process of manufacturing sand begin with the removal of the overburden? and (3) Is there record proof that appellants stand relieved of liability for sales tax on transactions that appellants characterize as exempt…