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BRANCH TRUCKING v. OKLAHOMA TAX COM'N

No. 68620.

801 P.2d 686 (1990)

BRANCH TRUCKING COMPANY, et al., Appellants, v. STATE of Oklahoma, ex rel. OKLAHOMA TAX COMMISSION, Appellee.

Supreme Court of Oklahoma.

As Modified on Rehearing November 27, 1990.

Attorney(s) appearing for the Case

Larry Derryberry, Patrick D. Shore, Derryberry, Quigley, Parrish & Gooding, Marvin B. York, Oklahoma City, for appellants.

Joe Mark Elkouri, Gen. Counsel, Marjorie Welch, Oklahoma Tax Com'n, Oklahoma City, for appellee.

J.W. Doolin, Barry W. Cousins, Lawton, amicus curiae, for appellants.

Sherry Blankenship, Sherman, Pool, Thompson, Coldiron & Blankenship, Del City, Sue Ann Nicely, Oklahoma City, amicus curiae, for appellee.

LAVENDER, Justice.

The question presented is whether Rural Electric Cooperatives are exempt from collecting sales tax on the sale of electricity. We answer in the affirmative.

FACTS

On March 20, 1987, the Oklahoma Tax Commission adopted Regulation 13-62 (Order No. 87-03-20-02) requiring rural electric cooperatives to collect, report and remit state, city and county taxes on the sale of electricity to Oklahoma...

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