Oklahoma Ass'n for Equitable Taxation v. City of Oklahoma City

I must respectfully dissent. The fundamental structure of the MAPS refund provision is flawed because it is not based on a tax exemption or tax credit. I have not found any authority which supports a tax refund standing alone, and the majority cites none. Every statutory scheme for a refund of this nature is founded on an explicit exemption from payment of the tax.

As the majority points out, the legislature has created certain classes of taxpayers who are entitled by statute to receive a refund of sales tax paid based on statutory exemptions, but the majority does not perceive the…