Supreme Court of Oklahoma March 14, 1978, No. 51159 (Phillips v. Oklahoma Tax Commission)

WILLIAMS, Justice,

dissenting.

For the following reasons, I must respectfully dissent.

In my view, the opinion of the majority is based upon a fallacious premise. On its face, 68 O.S.1977 Supp., Sec. 1402a is not limited in application to out-of-state purchases. I therefore believe it applies to both in-state and out-of-state purchases.