Legal Opinion
AMERICAN AIRLINES, INC. v. STATE ex rel. OKLAHOMA TAX COMMISSION
Supreme Court of Oklahoma
Decided November 18, 2014No. 112489PublishedCited by 59 opinions
1Opinion of the CourtCombs, J.
T1 The main issue on appeal is whether the purchase of electricity and natural gas utility services qualifies for a sales tax exemption. The Appellant, American Airlines, Inc., ("AA") was denied a refund for the sales tax it paid on its purchases of electricity and natural gas utility services during the 2006 calendar year. To address this issue we must determine whether the Oklahoma Sales Tax Code, 68 O.S. §§ 1850-1854.6, and the Streamlined Sales and Use Tax Administration Act, 68 0.8. § 1854.14 et seq. (collectively the "Code") provides for such an exemption. AA originally requested a…
2Cases cited22 opinions
- Ledbetter v. Oklahoma Alcoholic Beverage Laws Enforcement CommissionSupreme Court of Oklahoma · 1988
- Keating v. EdmondsonSupreme Court of Oklahoma · 2001
- Samman v. Multiple Injury Trust FundSupreme Court of Oklahoma · 2001
- Strelecki v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1994
- Neer v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1999
17 more not listed; retrieve them via the Exa API.
3Cited by59 opinions
- ODOM v. PENSKE TRUCK LEASING CO.Supreme Court of Oklahoma · 2018
- BROWN v. CLAIMS MANAGEMENT RESOURCES INC.Supreme Court of Oklahoma · 2017
- MCINTOSH v. WATKINSSupreme Court of Oklahoma · 2019
- Dobson Telephone Co. v. State ex rel. Oklahoma Corp. CommissionCourt of Civil Appeals of Oklahoma · 2016
- DOBSON TELEPHONE CO. v. STATE ex rel. OKLA. CORPORATION COMM.Court of Civil Appeals of Oklahoma · 2016
54 more not listed; retrieve them via the Exa API.