Legal Opinion
Globe Life & Accident Insurance Co. v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided March 19, 1996No. 83426PublishedCited by 45 opinions
1Opinion of the Court
OPALA, Justice.
Certiorari was granted to resolve the first-impression issue whether the use by Globe Life and Accident Insurance Company [Globe or taxpayer] — of information encoded on magnetic tapes (names and addresses of potential customers) is taxable under the terms of 68 O.S.1991 §§ 1401 et seq. (Use Tax Code). 1 We answer in the negative.
I
THE ANATOMY OF LITIGATION
Between January 1, 1989 and June 30, 1992 Globe marketed its products through mass mailings. It ordered the names and addresses of potential customers from list brokers 2 who — cognizant of Globe-specified geographic areas and…
2Cases cited39 opinions
- Great Northern Railway Co. v. Sunburst Oil & Refining Co.Supreme Court of the United States · 1932
- G. M. Leasing Corp. v. United StatesSupreme Court of the United States · 1977
- Fuller v. OdomSupreme Court of Oklahoma · 1987
- Tate v. Browning-Ferris, Inc.Supreme Court of Oklahoma · 1992
- Vanderpool v. StateSupreme Court of Oklahoma · 1983
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3Cited by45 opinions
- Fent v. Contingency Review BoardSupreme Court of Oklahoma · 2007
- Bosh v. Cherokee County Building AuthoritySupreme Court of Oklahoma · 2013
- AMERICAN AIRLINES, INC. v. STATE ex rel. OKLAHOMA TAX COMMISSIONSupreme Court of Oklahoma · 2014
- Kruchowski v. Weyerhaeuser Co.Supreme Court of Oklahoma · 2009
- Marty v. Board of EducationSupreme Court of Oklahoma · 1997
40 more not listed; retrieve them via the Exa API.