GOLF AND COUNTRY CLUB v. TAX COM'N

No. 76754.

825 P.2d 267 (1992)

OKLAHOMA CITY GOLF AND COUNTRY CLUB, Appellant, v. OKLAHOMA TAX COMMISSION, Appellee.

Supreme Court of Oklahoma.

January 28, 1992.


Attorney(s) appearing for the Case

McAfee & Taft by Philip D. Hart, James Dudley Hyde, and John A. Papahronis, Oklahoma City, for appellant.

Oklahoma Tax Com'n by Stanley Johnston, Acting Gen. Counsel, and Christy J. Caesar, Asst. Gen. Counsel, Oklahoma City, for appellee.


HODGES, Vice Chief Justice.

This appeal is before this Court to review an order of the Oklahoma Tax Commission (Commission) denying the Oklahoma City Golf and Country Club's request for a refund of taxes paid on a capital assessment of its members. The issue before this Court is whether capital assessment monies are "dues or fees" subject to sales tax under the Oklahoma Tax Code, particularly sections 1352(L)(3) and 1354...

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