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LIBERTY STEEL COMPANY v. OKLAHOMA TAX COM'N

No. 48519.

554 P.2d 8 (1976)

LIBERTY STEEL COMPANY, Appellant, v. The OKLAHOMA TAX COMMISSION, an Agency of the State of Oklahoma, Appellee.

Supreme Court of Oklahoma.

June 15, 1976.

Attorney(s) appearing for the Case

Weil, Craig & Fischman, P.C., Lawrence Fischman, Dallas, Tex., Robert G. Grove, Oklahoma City, for appellant.

Lester D. Hoyt, Gen. Counsel, Stanley J. Alexander, Clyde E. Fosdyke, F. Karen Grethen, Oklahoma City, for appellee.

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...

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