Legal Opinion
Phillips v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided March 14, 1978No. 51159PublishedCited by 46 opinions
1Opinion of the Court
SIMMS, Justice:
The question before us is whether the recent increase in Oklahoma’s use tax is constitutional. Under 68 O.S.Supp.1977 *1280§ 1402a1 the tax on tangible personal property purchased outside Oklahoma and brought into the state for use or consumption was increased from 2% to 4%. State sales tax on property purchased within Oklahoma remains at 2%.
Petitioner is a businessman residing and doing business in Seminole County, Oklahoma. He alleges that he purchases equipment and supplies outside the State of Oklahoma for ultimate consumption in the State, some of which are subject to the…
2Cases cited16 opinions
- Mitchell v. W. T. Grant Co.Supreme Court of the United States · 1974
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- Boston Stock Exchange v. State Tax CommissionSupreme Court of the United States · 1977
- McLeod v. J. E. Dilworth Co.Supreme Court of the United States · 1944
- Oregon Ex Rel. State Land Board v. Corvallis Sand & Gravel Co.Supreme Court of the United States · 1977
11 more not listed; retrieve them via the Exa API.
3Cited by46 opinions
- Independent School District No. 89 of Oklahoma County v. Oklahoma City Federation of Teachers, Local 2309Supreme Court of Oklahoma · 1980
- Strelecki v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1994
- Campbell v. WhiteSupreme Court of Oklahoma · 1993
- Johnson v. WaltersSupreme Court of Oklahoma · 1991
- Keating v. JohnsonSupreme Court of Oklahoma · 1996
41 more not listed; retrieve them via the Exa API.