Legal Opinion
Gray v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided March 5, 1963No. 39211PublishedCited by 4 opinions
1Per curiam
This is an appeal from a ruling of the Oklahoma Tax Commission assessing a tax of $161.94, together with interest and penalties, for use tax upon a purchase of a livestock feed in the sum of $8,097.40. The purchase was made in the State of Texas, and the feed was shipped to the ranch of plaintiff in Johnston County, Oklahoma.
Prior to 1957, livestock feed was subject to a sales tax of 2% upon such feed purchased in Oklahoma. See 68 O.S.1951 §§ 1251 to 1251n. Feed purchased in other states and shipped into the state for con sumption was subject to a use tax of 2%. See 68 O.S.1951 §§ 1310 to…
2Cases cited6 opinions
- Baldwin v. G. A. F. Seelig, Inc.Supreme Court of the United States · 1935
- Welton v. MissouriSupreme Court of the United States · 1876
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- McGoldrick v. Berwind-White Coal Mining Co.Supreme Court of the United States · 1940
- Best & Co. v. MaxwellSupreme Court of the United States · 1940
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3Cited by4 opinions
- Phillips v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1978
- Dow Jones & Co. v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1990
- International Business MacHines Corp. v. Vermont Department of TaxesSupreme Court of Vermont · 1975
- American Modulars Corp. v. LindleyOhio Supreme Court · 1978