McMillin v. State ex rel. Oklahoma Tax Commission

SUMMERS, Justice:

Some residential condominium owners were charged sales tax on natural gas and electricity to their homes. They sought a refund from the Tax Commission, citing a statute which provides a sales tax exemption for gas and electricity sold for residential use. The Commission dismissed their claims, finding that the owners were not “taxpayers” and thus had no standing to seek refunds. The owners appeal. We reverse, reinstate the claim, and remand.

Appellants are the individual condominium owners and residents of units in the 2300 Riverside Condominium Building in Tulsa. They are…