DOLESE BROS. v. STATE EX REL. COM'N

No. 96,267.

64 P.3d 1093 (2003)

2003 OK 4

DOLESE BROS. Co. and Roger M. Dolese and Bryan Arnn, as Officers of Dolese Bros. Co. and as Individuals, Protestants/Appellants, v. STATE OF OKLAHOMA ex rel. OKLAHOMA TAX COMMISSION, Respondent/Appellee.

Supreme Court of Oklahoma.

January 21, 2003.


Attorney(s) appearing for the Case

Robert D. Tomlinson and H. Craig Pitts, McKinney & Stringer, P.C., Oklahoma City, OK, and Robert O. O'Bannon, Phillips McFall McCaffrey McVay & Murrah, P.C., Oklahoma City, OK, for Appellants.

Douglas B. Allen and Marjorie L. Welch, Oklahoma Tax Commission, Oklahoma City, OK, for Appellee.


OPALA, V.C.J.

¶ 1 Three issues are pressed on appeal: (1) Does the manufacturer's exemption from sales and use tax apply to purchases of equipment and property used to remove the overburden and to place and detonate explosives at appellants' stone manufacturing plants? (2) Does the corporate appellant's method of producing sand constitute manufacturing and if so, does the process...

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