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REASOR'S, LLC v. OKLAHOMA TAX COM'N

No. 102,292.

134 P.3d 918 (2006)

2006 OK CIV APP 43

REASOR'S, LLC, Protestant/Appellant, v. OKLAHOMA TAX COMMISSION, Respondent/Appellee.

Court of Civil Appeals of Oklahoma, Division No. 4.

February 28, 2006.

Attorney(s) appearing for the Case

Rebecca M. Fowler, Doerner, Saunders, Daniel & Anderson, Tulsa, OK, for Protestant/Appellant.

Liessa Lieppman, Oklahoma Tax Commission, Oklahoma City, OK, for Respondent/Appellee.

Released for Publication by Order of the Court of Civil Appeals of Oklahoma, Division No. 4.

Opinion by KEITH RAPP, Vice Chief Judge.

¶ 1 The Tax Commission Protestant, Reasor's, LLC (Reasor's) appeals the decision of the Oklahoma Tax Commission (OTC) which denied a claim by Reasor's for refunds of sales tax paid prior to its application for an exemption upon equipment that Reasor's and the Oklahoma Tax Commission...

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