Legal Opinion
Autumn House v. State ex rel. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided July 9, 1991No. 69093PublishedCited by 6 opinions
1Opinion of the Court
OPALA, Chief Justice.
The dispositive issue is whether the appellants are entitled to sales tax exemptions upon the use of natural gas and electricity in the common areas of their apartment complexes for the non-exclusive benefit of their resident tenants. We answer in the negative.
THE ANATOMY OF LITIGATION
Appellants [taxpayers] Congregate Housing for the Elderly and Handicapped of Central Oklahoma, Inc. d/b/a Autumn House, London Square Village Apartments, Inc., and Cherokee Terrace Apartments, an Oklahoma limited partnership, own and operate their respective apartment complexes and provide…
2Cases cited19 opinions
- Wiley v. Travelers Insurance CompanySupreme Court of Oklahoma · 1974
- Palmer Oil Corp. v. Phillips Petroleum Co.Supreme Court of Oklahoma · 1951
- Northwest Datsun v. Oklahoma Motor Vehicle CommissionSupreme Court of Oklahoma · 1987
- Producers Oil Co. v. GoreSupreme Court of Oklahoma · 1980
- McDonald's Corp. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1977
14 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Assessment of Real Property of Integris Realty Corp. v. Oklahoma County Board of Tax Roll Corrections & Mike MeansSupreme Court of Oklahoma · 2002
- McMillin v. State ex rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1995
- Assessment of Real Property of Integris Realty Corp. v. Oklahoma County Board of Tax Roll Corrections & Mike MeansSupreme Court of Oklahoma · 2002
- Oklahoma Ass'n for Equitable Taxation v. City of Oklahoma CitySupreme Court of Oklahoma · 1995
- Oklahoma Ass'n for Equitable Taxation v. City of Oklahoma CitySupreme Court of Oklahoma · 1995
1 more not listed; retrieve them via the Exa API.