AMERICAN AIRLINES v. STATE

No. 112489.

341 P.3d 56 (2014)

2014 OK 95

AMERICAN AIRLINES, INC., Protestant/Appellant, v. STATE of Oklahoma, ex rel. OKLAHOMA TAX COMMISSION, Respondent/Appellee.

Supreme Court of Oklahoma.

November 18, 2014.


Attorney(s) appearing for the Case

Robert O. O'Bannon , Catherine L. Campbell , Fred A. Leibrock , and Chase H. Schnebel , Phillips Murrah P.C., Oklahoma City, Oklahoma, for Appellant.

Douglas B. Allen and Marjorie L. Welch , Oklahoma Tax Commission, Oklahoma City, Oklahoma, for Appellee.


¶ 1 The main issue on appeal is whether the purchase of electricity and natural gas utility services qualifies for a sales tax exemption. The Appellant, American Airlines, Inc., ("AA") was denied a refund for the sales tax it paid on its purchases of electricity and natural gas utility services during the 2006 calendar year. To address...

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