LTV Energy Products Co. v. Oklahoma Tax Commission

MEMORANDUM OPINION

JONES, Judge:

In 1991, the Oklahoma Tax Commission [“Commission”] proposed to assess Appellant LTV Energy Products Company [“LTV”] and its principal officers for additional municipal sales taxes due on sales made by LTV between May 1, 1988 and October 31, 1989. The Commission denied Appellants’ protest of the proposed assessment, and Appellants perfected this appeal.

LTV is a diversified energy company which, amongst its other activities, sells and services subsurface pumps used on oil and gas wells. From the stipulated facts and unchallenged evidence introduced in proceedings…