R.R. Tway, Inc. v. Oklahoma Tax Commission

SUMMERS, Justice:

This is an appeal from an action in the Oklahoma Tax Commission by a construction contractor seeking a refund of both state and county sales tax. The Tax Commission granted the requested refund for the state sales tax, but declined to refund any Oklahoma County sales tax, and also refused to allow Oklahoma County to be joined as a party in the refund proceeding. We affirm the Tax Commission’s order.

R.R. Tway, Inc. is the contractor. It paid sales tax on materials used to fulfill construction contracts with the Oklahoma Department of Transportation. In August of 1992 Tway…