Court Opinion

ID: 3786976
Source: CourtListenerOpinion
Date Created: 2016-07-06 07:36:32.142083+00
Date Added: 2024-06-11T13:50:08.379189
License: Public Domain

OPINION — AG — ** TAXATION — SALES TAX CODE — SEPARATE CHARGE FOR HAULING OR DRAYING ** WHEN A VENDOR SELLS SAND TO A CUSTOMER AND HAS A PER TON CHARGE FOR THE SAND SOLD, AND IN ADDITION THERETO, HAS A SEPARATE CHARGE FOR HAULING OR DRAYAGE TO A PARTICULAR LOCATION, THE HAULING IS NOT A " SALE " UNDER THE PROVISIONS OF 68 O.S. 1971 1302 [68-1302], AND THEREFORE NOT TAXABLE UNDER THE OKLAHOMA SALES TAX CODE. CITE: 68 O.S. 1971 1302 [68-1302] (NATHAN J. GIGGER)  ** MOTOR CARRIERS **