State Board of Equalization v. Stanolind Oil & Gas Co.

Kimball, Justice.

The case under the Declaratory Judgments Act is companion to State Board of Equalization v. Oil Well Supply, No.. 1989, decided this day. The question is whether the transportation of crude oil from the producing field to the refinery is a taxable service under the Emergency Sales Tax Act of 1985 (Ch. 74, Sess. Laws of 1935). The case was heard on the pleadings and agreed statements of facts. The judgment of the trial court declares that purchases of the services (transportation) in question were “wholesale sales” as defined by section 2(f) of the act, and therefore not…