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  5. 774 P.2d 1058 (1989)
 

SHOP AND SWAP ADVERTISER v. TAX COM'N

Nos. 64864, 64868.

774 P.2d 1058 (1989)

SHOP AND SWAP ADVERTISER, INC., a corporation, Show and Tell Times, Inc., a corporation and Nowata Publishing Company, a corporation, Appellant, v. The OKLAHOMA TAX COMMISSION, Appellee. BUYER'S GUIDE, INC., Appellant, v. The OKLAHOMA TAX COMMISSION, Appellee.

Supreme Court of Oklahoma.

May 30, 1989.

Attorney(s) appearing for the Case

Stanley M. Ward, Noble, Clyde A. Muchmore, Laurence J. Whalen, Harvey D. Ellis, Jr., Crowe & Dunlevy, Oklahoma City, for appellants.

J. Lawrence Blankenship, Melanie Parks Kierig, Gladys E. Cherry, Oklahoma Tax Com'n, Oklahoma City, for appellee.

Jerry D. Sokolosky, Oklahoma City, for amicus curiae Oklahoma Press Ass'n.

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...

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