MEMORANDUM DECISION
RICHARD L. BOHANON, Bankruptcy Judge.
The Oklahoma Tax Commission seeks an order requiring the trustee to collect and remit applicable sales taxes upon an auction sale of personal property of the estate. Under an agreement the trustee collected the tax and placed it in a segregated account pending determination of the Commission's claim.
The Oklahoma Sales Tax Code imposes a tax, with exceptions not pertinent here, upon all sales...
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