APACHE CORP. v. OKLAHOMA TAX COM'N

No. 97,907.

98 P.3d 1061 (2004)

2004 OK 48

APACHE CORPORATION, Protestant/Appellant, v. STATE of Oklahoma, ex rel. OKLAHOMA TAX COMMISSION, Respondent/Appellee.

Supreme Court of Oklahoma.

Rehearing Denied October 4, 2004.


Attorney(s) appearing for the Case

Philip D. Hart, James Dudley Hyde, Jennifer Henderson Callahan, McAfee & Taft, Oklahoma City, OK, for Petitioner/Appellant.

Douglas B. Allen, General Counsel, Marjorie L. Welch, First Deputy General Counsel, Oklahoma Tax Commission, Oklahoma City, OK, for Respondent/Appellee.


EDMONDSON, J.

¶ 1 Apache Corporation, a producer of oil and gas, purchased equipment and other items that it used at its wells to produce oil, gas, and related hydrocarbons. Apache Corporation (Apache) claims that: (1) It paid sales taxes on these purchases; (2) A sales tax exemption is provided to manufacturers; and (3) Apache is a manufacturer and entitled to a refund from the Tax Commission for the these purchases. Specifically, Apache claims that gas compression...

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