Oklahoma Tax Commission v. Board of Com'rs

Ira T. Winfrey was for some years prior to 1947 engaged in the business of procuring motor license tags for his customers, so that. they would not be compelled to stand in line and suffer inconveniences and consume time in procuring their tags. For this service he charged a small fee. From January 8 to February 10, 1947, he purchased tags from official tag agents of Cleveland county for his customers residing in Oklahoma county, the license' fees for which, amounting to $37,772.73, *241were, by the tag agents of Cleveland county, remitted to the Oklahoma Tax Commission.

The question presented by…