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KAY ELEC. CO-OP. v. STATE EX REL. TAX COM'N

Nos. 74,076, 74,198 and 73,942.

815 P.2d 175 (1991)

KAY ELECTRIC COOPERATIVE, Appellant, v. STATE of Oklahoma ex rel. OKLAHOMA TAX COMMISSION, Appellee. In Matter of SALES TAX PROTEST OF KAY ELECTRIC COOPERATIVE. KAY ELECTRIC COOPERATIVE, Appellant, v. OKLAHOMA TAX COMMISSION, Appellee. COTTON ELECTRIC COOPERATIVE, INC., Appellant, v. STATE of Oklahoma ex rel. OKLAHOMA TAX COMMISSION, Appellee.

Supreme Court of Oklahoma.

July 9, 1991.

Attorney(s) appearing for the Case

Derryberry, Quigley, Parrish, Solomon & Blankenship by Larry Derryberry, Patrick D. Shore, and Eric Mitts, Oklahoma City, for appellant Kay Elec. Co-op.

J.W. Doolin, Lawton, for appellant Cotton Elec. Co-op., Inc.

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

The City of Norman by Jeff F. Raley, City Atty., Norman, for amicus curiae The City of Norman and as authorized by other amici curiae.

HODGES, Vice Chief Justice.

On March 20, 1987, the Oklahoma Tax Commission (Commission) adopted Regulation 13-62 requiring rural electric cooperatives to collect, report and remit state, city and county taxes on the sale of electricity. As a result, the appellants, Kay Electric Cooperative and Cotton Electric Cooperative (collectively, coops), collected and remitted sales tax to the Commission. The tax was paid under protest...

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