Legal Opinion
City of Claremore v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided April 16, 1946No. 32035PublishedCited by 24 opinions
1Opinion of the CourtCorn, J.
This is an appeal by the city of Claremore from an order of the Tax Commission assessing sales tax liability against the city under the Sales Tax Act (68 O. S. 1941 § 1251 et seq.)
For many years the city of Claremore, • hereafter called the city, has owned and operated an electric light and water system, furnishing services to residents and also to persons living outside the corporate limits of the city. As to the consumers residing outside the corporate limits, the city has collected and remitted the sales tax, but no taxes have been collected from the users residing within the corporate…
2Cases cited15 opinions
- City of Sapulpa v. LandSupreme Court of Oklahoma · 1924
- Smart v. Board of County Com'rs of Craig CountySupreme Court of Oklahoma · 1917
- BISSELL v. City of JeffersonvilleSupreme Court of the United States · 1861
- United States v. MorenaSupreme Court of the United States · 1918
- Wilson v. City of HollisSupreme Court of Oklahoma · 1943
10 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Estate of Bell-Levine v. State ex rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 2012
- City of Huntington v. State Water CommissionWest Virginia Supreme Court · 1953
- McCarroll v. Doctors General HospitalSupreme Court of Oklahoma · 1983
- City of Del City v. Fraternal Order of Police, Lodge No. 114Supreme Court of Oklahoma · 1993
- Board of County Commissioners of Lincoln County v. Oklahoma Public Employees Retirement SystemSupreme Court of Oklahoma · 1965
19 more not listed; retrieve them via the Exa API.