Legal Opinion
Shop & Swap Advertiser, Inc. v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided May 30, 1989No. 64864, 64868PublishedCited by 7 opinions
1Opinion of the Court
SUMMERS, Justice.
Four publishing businesses appeal from an Order of the Oklahoma Tax Commission which established a narrow definition for the word “periodical” as it appears in 68 O.S. 1981 § 1357(E), a statute providing exemption from the state, sales tax on the sale of advertising space in newspapers, periodicals, and certain other types of media. All of the appellants either publish or sell advertising in what we shall refer to herein as “shoppers,” and which would not fall within the definition of “periodical” as defined by the Commission in the order appealed from. The Appellants argue…
2Cases cited11 opinions
- Houghton v. PayneSupreme Court of the United States · 1904
- Oral Roberts University v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1985
- Cleary Petroleum Corp. v. HarrisonSupreme Court of Oklahoma · 1980
- Hess v. Excise Board of McCurtain CountySupreme Court of Oklahoma · 1985
- Missouri-Kansas-Texas Railroad Co. v. StateSupreme Court of Oklahoma · 1986
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Schulte Oil Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1994
- Turley v. Flag-Redfern Oil Co.Supreme Court of Oklahoma · 1989
- WAREHOUSE MARKET v. STATE ex rel. OKLAHOMA TAX COMM.Supreme Court of Oklahoma · 2021
- Haas Publishing Co. v. Indiana Department of State RevenueIndiana Tax Court · 2005
- Shop & Swap Advertiser, Inc. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1989
2 more not listed; retrieve them via the Exa API.