UNITED DESIGN CORP. v. OKLAHOMA TAX COM'N

No. 83438.

942 P.2d 725 (1997)

UNITED DESIGN CORPORATION, Gary N. Clinton, Jean Macy Clinton, and Robert M. Clinton, Appellants, v. STATE of Oklahoma ex rel. OKLAHOMA TAX COMMISSION, Appellee.

Supreme Court of Oklahoma.

As Corrected June 19, 1997.

Order Denying Rehearing July 15, 1997.


Attorney(s) appearing for the Case

Cathy C. Barnum, Noble, Philip D. Hart, James Dudley Hyde, McAfee & Taft, Oklahoma City, for Appellants.

David Hudson, General Counsel, Dorothy Lindsey Brown, Assistant General Counsel, Oklahoma Tax Commission, Oklahoma City, for Appellee.


HODGES, Justice.

The issues in this appeal primarily concern what constitutes the process of manufacturing for purposes of the manufacturer's exemption from sales and use tax found at section 1359 of title 68 of the Oklahoma Statutes. Because this matter was decided under an incorrect view of the manufacturing process involved, it is remanded to the Oklahoma Tax Commission for further proceedings. In addition, the Oklahoma...

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