Legal Opinion
Koch Fuels, Inc. v. State Ex Rel. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided October 26, 1993No. 75943PublishedCited by 13 opinions
1Opinion of the Court
SUMMERS, Justice.
The question is whether Koch Fuels, Inc. must pay a sales tax to the State of Oklahoma on certain fuel oil it sold to Burlington Northern, Inc., a railroad. The Oklahoma Tax Commission made a sales tax assessment, finding the transaction to have been a sale of tangible personal property occurring within the state, and taxable under 68 O.S.Supp.1984 § 1354. Koch Fuels appeals, claiming (1) there was no sale of tangible personal property, and (2) if there was, any sales tax on it was in violation of the U.S. Constitution under Complete Auto Transit, Inc. v. Brady, 430 U.S. 274,…
2Cases cited47 opinions
- International Shoe Co. v. WashingtonSupreme Court of the United States · 1945
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Hughes v. OklahomaSupreme Court of the United States · 1979
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
42 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- R.R. Tway, Inc. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1995
- In Re the Assessment of Personal Property Taxes Against Missouri Gas EnergySupreme Court of Oklahoma · 2008
- Sullivan v. Forty-Second West Corp.Supreme Court of Oklahoma · 1998
- Weber v. Mobil Oil Corp.Supreme Court of Oklahoma · 2010
- WAREHOUSE MARKET v. STATE ex rel. OKLAHOMA TAX COMM.Supreme Court of Oklahoma · 2021
8 more not listed; retrieve them via the Exa API.