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WAREHOUSE MARKET INC. v. STATE

No. 118,504.

481 P.3d 250 (2021)

2021 OK 6

WAREHOUSE MARKET INC., Plaintiff/Appellee, v. STATE of Oklahoma, EX REL. OKLAHOMA TAX COMMISSION, Defendant/Appellant, and Muscogee (Creek) Nation, ex rel. Office of the Tax Commission, and Pinnacle Management & Consulting, LLC., Defendants.

Supreme Court of Oklahoma.

Filed February 2, 2021.

Attorney(s) appearing for the Case

James H. Ferris , Randy J. Lewin , Scott V. Morgan , Tulsa, Oklahoma. for Plaintiff/Appellee, Warehouse Market, Inc.

Randall J. Yates , Assistant Solicitor General, Oklahoma Attorney General, Oklahoma City, Oklahoma, for Defendant/Appellant, Oklahoma Tax Commission.

¶1 The dispositive question presented is whether the trial court can address plaintiff's action/request for relief from OTC taxation? We hold that because the substance of the plaintiff's action/request for relief is a tax protest, exhaustion of administrative remedies is a jurisdictional prerequisite to seeking relief in the trial...

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