Kifer v. Commission

OPINION

HANSEN, Presiding Judge:

¶ 1 This appeal from an order of the Oklahoma Tax Commission denying the protest of Appellant Grapevine involves the *163question of whether Commission’s Rule 37.018 violates the intent of the Legislature’s enactment of 37 O.S.1991 § 576. We hold that it does not.

The Oklahoma Alcoholic Beverage Control Act, 37 O.S.1991 § 576, provides:

A A tax at the rate of twelve percent (12%) is hereby levied and imposed on the total gross receipts of a holder of a mixed beverage, caterer, or special event license, issued by the ABLE Commission, from:

1. The sale, preparation or…