Reasor's, LLC v. Oklahoma Tax Commission

Opinion by

KEITH RAPP, Vice Chief Judge.

¶ 1 The Tax Commission Protestant, Rea-sor’s, LLC (Reasor’s) appeals the decision of the Oklahoma Tax Commission (OTC) which denied a claim by Reasor’s for refunds of sales tax paid prior to its application for an exemption upon equipment that Reasor’s and the Oklahoma Tax Commission agreed was manufacturing equipment.

BACKGROUND

¶ 2 The parties presented the cause to an Administrative Law Judge (ALJ) upon stipulated facts.

¶ 3 Reasor’s operates a grocery business at several locations and holds a sales tax exemption permit, dated effective in 1986, in…