Legal Opinion
Opinion No. 79-298 (1979) Ag
Oklahoma Attorney General Reports
Decided December 31, 1979Published
1Opinion of the Court
The Attorney General is in receipt of your request for an opinion wherein you ask the following questions: "1 Is the sale of electricity by Rural Electric Cooperatives exempt from taxation under the Oklahoma Sales Tax Code? "2 Since the Sales Tax Code expressly exempts the 'sale of advertising space in newspapers and periodicals and billboard advertising service' (68 O.S. 1305 [68-1305](n)), may the exemption be expanded to include radio and television advertising? "3 If electronic media advertising is subject to state sales tax, must the vendor station collect and remit a sales tax on a pro…
2Cases cited6 opinions
- Moore v. Alexander Adie's AdministratorOhio Supreme Court · 1849
- Branch Trucking Co. v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1990
- Bert Smith Road MacHinery Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1977
- Southeastern, Inc. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1960
- Tad Screen Advertising, Inc. v. Oklahoma Tax CommissionCourt of Appeals for the Tenth Circuit · 1942
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