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OKLAHOMA AUTO. DEALERS v. STATE EX REL. OTC

Case Number: 116143.

401 P.3d 1152 (2017)

2017 OK 64

OKLAHOMA AUTOMOBILE DEALERS ASSOCIATION, an Oklahoma Corporation, L and J Acquisitions, LLC d/b/a Battison Honda, and Caitlin Cannon, an individual, Petitioners, v. STATE of Oklahoma, EX REL. OKLAHOMA TAX COMMISSION, Respondent.

Supreme Court of Oklahoma.

Decided: August 31, 2017.

Attorney(s) appearing for the Case

Clyde A. Muchmore , Melanie Wilson Rughani , and Paige A. Masters , Crowe & Dunlevy, P.C., Oklahoma City, Oklahoma, for Petitioners.

Mithun S. Mansinghani , Abby Dillsaver , and Ethan Shaner , Office of the Attorney General, State of Oklahoma, Oklahoma City, Oklahoma, for Respondent.

¶ 1 This is the second of several cases challenging various measures enacted by the Legislature this past session in response to the State's budget crisis. In the first of those cases we unanimously held that a measure imposing a new $1.50-per-pack assessment on cigarettes was a "revenue bill" subject to Article V, Section 33's...

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