Oklahoma Gas & Electric Co. v. Oklahoma Tax Commission

This appeal involves the question of whether or not the sale of electric power to the state, counties, cities, churches, charitable institutions, schools, lodges, hospitals and fraternal organizations, and used by them for power and light, is subject to the provisions of the sales tax law of 1933. A tax on such sales was paid under protest, and upon suit to recover same plaintiff’s right to recover was denied.

The cause is presented upon the following proposition:

“The Oklahoma Sales Tax Law of 1933, same being chapter 196, Session Laws of 1933, laid a tax upon the sales of electricity,…