DUNCAN MEDICAL SERV. v. STATE

No. 76240.

911 P.2d 247 (1994)

DUNCAN MEDICAL SERVICES, Appellant, v. STATE of Oklahoma ex rel. OKLAHOMA TAX COMMISSION, Appellee.

Supreme Court of Oklahoma.

As Corrected May 16, 1995.

Rehearing Denied February 22, 1996.


Attorney(s) appearing for the Case

David L. Benefield, Garvin, Bonney, Weaver & Corley, Duncan, for appellant.

David Allen Miley, Asst. Gen. Counsel, Oklahoma Tax Com'n, Oklahoma City, for appellee.


ALMA WILSON, Justice:

This is an appeal from an order denying a protest to a proposed assessment of sales tax and a claim for refund of sales tax voluntarily collected, reported and paid. The dispositive issue presented in the protest to the proposed assessment is whether the original book entry charge or the amount of payment subsequently approved by the Medicare Program for the use of medical equipment and/or supplies constitutes...

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