McDonald's Corp. v. Oklahoma Tax Commission

BARNES, Justice:

This is an appeal from Oklahoma Tax Commission Order No. 63335, issued June 14, 1976, and styled “In the Matter of the Claim for Refund of Sales and/or Use Tax Paid by McDonald’s Corporation, Case No. 3734,” denying claim for refund filed by Appellant, McDonald’s Corporation, and finding that Appellant was not primarily engaged in manufacturing or processing and thus not within the exemption statute.

Appellant brings this appeal urging that the Appellee, Oklahoma Tax Commission, hereinafter referred to as “Commission,” erred in not finding the Appellant taxpayer exempt from…