Missouri Gas Energy v. Grant County Assessor

Opinion by

Bay Mitchell, Judge:

{ 1 The dispositive issue presented in this accelerated appeal under Supreme Court Rule 1.86(a)(1) is whether natural gas ("gas") in storage constitutes "goods, wares, and merchandise" for purposes of the Freeport Exemption, Okla, Const. art, X, § 6A; or, alternatively, whether the gas allocated to Appellant for taxation purposes has a taxable situs in Oklahoma as requlred by 68 0.8. § 2831.

T2 Appellant Missouri "Gas Energy ("MGE") is a local gas distribution company with its headquarters in Kansas City, Missouri MGE purchases gas from suppliers and transports…