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GLOBE LIFE AND ACCIDENT INS. CO. v. OKLAHOMA TAX COMMISSION

No. 83426.

913 P.2d 1322 (1996)

GLOBE LIFE AND ACCIDENT INSURANCE COMPANY, Appellant, v. OKLAHOMA TAX COMMISSION, Appellee.

Supreme Court of Oklahoma.

March 19, 1996.

Attorney(s) appearing for the Case

Steven K. McKinney, Monnet, Hayes, Bullis, Thompson & Edwards, Oklahoma City, for Appellant.

Gregory K. Frizzell, Successor General Counsel, David Hudson, General Counsel, Marjorie L. Welch, Christy J. Caesar, Assistant General Counsel, Oklahoma Tax Commission, Oklahoma City, for Appellee.

OPALA, Justice.

Certiorari was granted to resolve the first-impression issue whether the use by Globe Life and Accident Insurance Company [Globe or taxpayer] — of information encoded on magnetic tapes. (names and addresses of potential customers) is taxable under the terms of 68 O.S.1991 §§ 1401 et seq. (Use Tax Code).1 We answer in the negative.

I.

THE ANATOMY...

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