Opinion No. 71-346 (1971) Ag

REPORTS NOT SUBJECT TO EXCISE TAX Credit and consumer reports sold within the State of Oklahoma are not subject to the excise tax levied under 68 O.S. 1304 [68-1304] (1970). The Attorney General has considered your request for an opinion of the following question asked in the letter of August 3, 1971: "Are the credit and consumer reports which are sold and distributed within the State of Oklahoma by credit and consumer reporting companies subject to the Oklahoma Sales Tax?" Title 68 O.S. 1304 [68-1304] (1970) states in part: "There is hereby levied an excise tax of two per cent (2%) upon the…