MOATES v. OKLAHOMA TAX COM'N

Case No. 117,968 THIS OPINION HAS BEEN RELEASED FOR PUBLICATION BY ORDER OF THE COURT OF CIVIL APPEALS, Division No. 2.

473 P.3d 1088 (2020)

2020 OK CIV APP 44

In the Matter of the Sales Tax Claim for Refund Protest of: Bruce A. MOATES and Edith F. Moates, Appellants, v. OKLAHOMA TAX COMMISSION, Appellee.

Court of Civil Appeals of Oklahoma, Division No. 2.

Mandate Issued: August 26, 2020.


Attorney(s) appearing for the Case

Edith F. Moates , MOATES & ASSOCIATES, Norman, Oklahoma, for Appellants.

Joseph P. Gappa , GENERAL COUNSEL, Elizabeth Field , DEPUTY GENERAL COUNSEL, Tina S. Ikpa , ASSISTANT GENERAL COUNSEL, Sharon R. Sitzman , ASSISTANT GENERAL COUNSEL, OKLAHOMA TAX COMMISSION, Oklahoma City, Oklahoma, for Appellee.


¶1 Appellant Bruce A. Moates and his wife, Appellant Edith F. Moates, appeal from the order of the Oklahoma Tax Commission (OTC) denying their claim for a refund of sales tax in the amount of $927.14 paid on purchases of custom furniture. The Moates claimed the purchases were exempt from sales tax pursuant...

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