Court of Appeals for the Eighth Circuit June 23, 1995, 93-1684 (In Re Jefferson Lines, Inc., Debtor. State of Oklahoma Ex Rel. Oklahoma Tax Commission v. Jefferson Lines, Inc.)

RICHARD S. ARNOLD, Chief Judge.

This is a bankruptcy case in which Jefferson Lines, Inc., is the debtor. The Oklahoma Tax Commission seeks payment for unpaid sales taxes on the gross price of interstate bus tickets sold in Oklahoma. The applicable state statute, Okla. Stat.