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KOCH FUELS v. STATE EX REL. TAX COM'N.

No. 75943.

862 P.2d 471 (1993)

KOCH FUELS, INC., Appellant, v. STATE of Oklahoma, ex rel. OKLAHOMA TAX COMMISSION, Appellee.

Supreme Court of Oklahoma.

October 26, 1993.

Attorney(s) appearing for the Case

Stephen P. Friot, Spradling, Alpern, Friot & Gum, Oklahoma City, Kelley D. Sears, Rick E. Bailey, Wichita, KS, for appellant.

Joe Mark Elkouri, Gen. Counsel, Marjorie L. Welch, Asst. Gen. Counsel, Oklahoma City, for appellee.

SUMMERS, Justice.

The question is whether Koch Fuels, Inc. must pay a sales tax to the State of Oklahoma on certain fuel oil it sold to Burlington Northern, Inc., a railroad. The Oklahoma Tax Commission made a sales tax assessment, finding the transaction to have been a sale of tangible personal property occurring within the state, and taxable under 68 O.S.Supp. 1984 § 1354. Koch Fuels appeals, claiming (1) there was...

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