Legal Opinion
Auxier-Scott Supply Co. v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided October 1, 1974No. 46555PublishedCited by 4 opinions
1Opinion of the Court
LAVENDER, Justice:
Auxier-Scott Supply Company, as plaintiff and herein referred to as “seller,” brought suit to recover sales tax assessed by the defendant, Oklahoma Tax Commission, herein referred to as “tax commission.”
The plaintiff company sold to third party purchaser truck mounted ready-mix con Crete mixers and related accessories. The purchasers of the machinery were engaged in the manufacturing and sale of ready-mix concrete in Oklahoma. That product sold by them was subject to sales tax. The defendant tax commission assessed the sale of the ready-mix mixers as to both state and city…
2Cases cited16 opinions
- Commonwealth v. McCrady-rodgers Co.Supreme Court of Pennsylvania · 1934
- Tri-State Asphalt Corp. v. GlanderOhio Supreme Court · 1950
- Cain's Coffee Co. v. City of MuskogeeSupreme Court of Oklahoma · 1935
- Tulsa MacHinery Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1953
- North Side Laundry Co. v. Allegheny County Board of Property Assessment, Appeals & ReviewSupreme Court of Pennsylvania · 1951
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3Cited by4 opinions
- McDonald's Corp. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1977
- Bert Smith Road MacHinery Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1977
- NBZ Enterprises, Inc. v. City of ShakopeeCourt of Appeals of Minnesota · 1992
- Van's Material Co. v. Department of RevenueAppellate Court of Illinois · 1988