Enterprise Management Consultants, Inc. v. State Ex Rel. Oklahoma Tax Commission

OPALA, Justice.

Enterprise Management Consultants, Inc., and its officers and directors [collectively referred to as EMCI] bring this appeal from an Oklahoma Tax Commission [OTC or Commission] order that denied their protest of a sales tax on the revenues from bingo games and food concession sales. EMCI conducted these games pursuant to its contracts with the Citizen Band Potawatomi Tribe of Oklahoma [Tribe] on land held in trust by the United States for the Tribe’s benefit.1 Three issues are presented for our decision: [1] Is EMCI the Tribe’s agent and hence immune from liability for the…