Legal Opinion
Liberty Steel Co. v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided June 15, 1976No. 48519PublishedCited by 9 opinions
1Opinion of the Court
DOOLIN, Justice.
Do the sales tax provisions of 68 O.S. 1971 § 1407 impose such a burden on interstate commerce by regulation through taxation thereof as to violate article I § 8 cl. 3 and the 14th amendment to the Constitution of the United States ?
The first part of this statute, which is a provision of the Use' Tax Code, provides the Oklahoma Tax Commission may authorize an out of state seller to collect the use tax imposed by the act on the buyer. Its validity is not challenged. The portion of the statute which is in jeopardy reads as follows:
“* * * * * Provided, however, that in all…
2Cases cited4 opinions
- McLeod v. J. E. Dilworth Co.Supreme Court of the United States · 1944
- Scripto, Inc. v. CarsonSupreme Court of the United States · 1960
- Standard Pressed Steel Co. v. Department of Revenue of Wash.Supreme Court of the United States · 1975
- Tad Screen Advertising, Inc. v. Oklahoma Tax CommissionCourt of Appeals for the Tenth Circuit · 1942
3Cited by9 opinions
- Phillips v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1978
- Koch Fuels, Inc. v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1993
- Pioneer Telephone Cooperative Inc. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1992
- WAREHOUSE MARKET v. STATE ex rel. OKLAHOMA TAX COMM.Supreme Court of Oklahoma · 2021
- International Business Machines Corp. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1993
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