Legal Opinion
Hiland Dairy Foods Co. v. Oklahoma Tax Commission
Court of Civil Appeals of Oklahoma
Decided May 5, 2006No. 102613PublishedCited by 1 opinion
1Opinion of the Court
Opinion by
CAROL M. HANSEN, Judge.
¶ 1 Appellant, Hiland Dairy Foods Company, LLC. (Dairy), seeks review of an order of Appellee, Oklahoma Tax Commission (OTC), denying Dairy’s protest to the denial of its sales tax refund claim. At issue is whether the Oklahoma Sales Tax Code, 68 O.S.2001 § 1350 et seq., requires a manufacturer to obtain from OTC a separate manufacturer exemption permit (MEP) for each place of business in the State of Oklahoma. We hold it does not and reverse.
¶ 2 Dairy is a manufacturer and wholesale distributor of dairy products with its business headquarters in Springfield,…
2Cases cited7 opinions
- Indiana National Bank v. State Department of Human ServicesSupreme Court of Oklahoma · 1993
- Enterprise Management Consultants, Inc. v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1988
- King v. KingSupreme Court of Oklahoma · 2005
- Strong v. LaubachSupreme Court of Oklahoma · 2004
- Apache Corp. v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 2004
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Sales Tax Claim for Refund of the Home Depot v. Oklahoma Tax CommissionCourt of Civil Appeals of Oklahoma · 2008