Harding v. Oklahoma Tax Commission

WILLIAMS, Justice.

This is an appeal by C. M. Harding, d/ b/a Harding Masonry Construction Company, hereinafter referred to as protestant, from an order of the Oklahoma Tax Commission, hereinafter referred to as Commission, denying his protest of the assessment of use taxes against him on certain materials purchased outside Oklahoma.

Protestant is a contractor engaged in contracting for brick and masonry construction work. He entered into contracts to furnish materials and supplies and do work and labor on certain construction jobs for the City of Tulsa, the City of Lawton, the Veterans’…