SCHULTE OIL CO. v. OKLAHOMA TAX COM'N

No. 80215.

882 P.2d 65 (1994)

SCHULTE OIL CO., INC. and RDL Service, Inc., Appellants, v. OKLAHOMA TAX COMMISSION, Appellee.

Supreme Court of Oklahoma.

September 20, 1994.


Attorney(s) appearing for the Case

Randy Mecklenburg, Harrison & Mecklenburg, Kingfisher, for appellants.

David Hudson, Gen. Counsel, Marjorie L. Welch, Deputy Gen. Counsel, Oklahoma Tax Com'n, Oklahoma City, for appellee.


OPALA, Justice.

Two issues are pressed: [1] Does remanufacture of unusable oilfield pipe constitute "manufacturing" within the meaning of 68 O.S.Supp. 1990 § 1352(H) and 68 O.S.Supp. 1988 § 1359(A) and (C)?1 and if so, [2] Is the diesel fuel used for protestant's forklifts consumed in the "manufacturing process" and hence exempt from sales tax?2 We...

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