Supreme Court of Oklahoma March 19, 1996, 83426 (Globe Life & Accident Insurance Co. v. Oklahoma Tax Commission)

OPALA, Justice.

Certiorari was granted to resolve the first-impression issue whether the use by Globe Life and Accident Insurance Company [Globe or taxpayer] — of information encoded on magnetic tapes (names and addresses of potential customers) is taxable under the terms of 68 O.S.1991 §§ 1401 et seq. (Use Tax Code).

1

We answer in the negative.

I.