DEBORAH B. BARNES, Judge.
¶ 1 This appeal, which has been made a companion appeal to Case No. 112,549, arises from the denial of an exemption from Oklahoma's aircraft excise tax. After purchasing an aircraft, Appellant BMB Aircraft, LLC (BMB) sought an exemption from the excise tax under 68 O.S. 2011 § 6003(5) as an aircraft "purchased...
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