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BLITZ U.S.A., INC. v. OKLAHOMA TAX COM'N

No. 96,883.

75 P.3d 883 (2003)

2003 OK 50

BLITZ U.S.A., INC., Protestant/Appellant, v. OKLAHOMA TAX COMMISSION, Respondent/Appellee.

Supreme Court of Oklahoma.

As Corrected May 22, 2003.

Rehearing Denied September 29, 2003.

Attorney(s) appearing for the Case

Robert O. O'Bannon and Hal Wm. Ezzell, Phillips McFall McCaffrey McVay & Murrah, P.C., Oklahoma City, OK, for Appellant.

Douglas B. Allen, General Counsel and J.L. Miller and Lyn Martin-Diehl, Assistant General Counsel, Oklahoma Tax Commission, Oklahoma City, OK, for Appellee.1

OPALA, V.C.J.

¶ 1 The sole issue tendered on certiorari is whether the state income tax exemption for royalty earned by an inventor extends to a company's net income from the sale of products it also invents and manufactures. We answer in the negative.

I

ANATOMY OF LITIGATION

¶ 2 Blitz U.S.A., Inc. (taxpayer or the company) is a closely-held corporation located in Miami, Oklahoma. It has elected for federal and state income tax...

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