McMILLIN v. STATE EX REL. OKL. TAX COM'N

No. 80002.

894 P.2d 1060 (1995)

Frances S. McMILLIN, et al., Individual Owners of Condominium Residential Units at 2300 Riverside Drive, Tulsa, Oklahoma, Appellants, v. STATE of Oklahoma, ex rel., OKLAHOMA TAX COMMISSION, Appellees.

Supreme Court of Oklahoma.

Rehearing Denied April 20, 1995.


Attorney(s) appearing for the Case

Ted M. Riseling, Eugene P. de Verges, Riseling & Associates, P.C., Tulsa, for appellants.

David Hudson, Marjorie L. Welch, Oklahoma Tax Com'n, Oklahoma City, for appellees.


SUMMERS, Justice:

Some residential condominium owners were charged sales tax on natural gas and electricity to their homes. They sought a refund from the Tax Commission, citing a statute which provides a sales tax exemption for gas and electricity sold for residential use. The Commission dismissed their claims, finding that the owners were not "taxpayers" and thus had no standing to seek refunds. The owners appeal. We reverse...

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