PIONEER TELEPHONE CO-OP. v. TAX COM'N

No. 73154.

832 P.2d 848 (1992)

PIONEER TELEPHONE COOPERATIVE INC., Appellant, v. OKLAHOMA TAX COMMISSION, Appellee.

Supreme Court of Oklahoma.

May 26, 1992.


Attorney(s) appearing for the Case

Thomas E. Baker, Baker, Logsdon & Schulte, Kingfisher, for appellant.

Joe Mark Elkouri, General Counsel, Marjorie Welch, Asst. General Counsel, Oklahoma City, for appellee.


SUMMERS, Justice.

The State of Oklahoma charges a sales tax on service to telephone users, which tax is billed and collected monthly as the service is used. The question is this: when a telephone cooperative charges its customers at a rate later determined to be in excess of its costs, can the cooperative get a refund of sales taxes collected and remitted to the Tax Commission on the excess?

Pioneer Telephone Cooperative...

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