Legal Opinion
Branch Trucking Co. v. State Ex Rel. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided November 27, 1990No. 68620PublishedCited by 38 opinions
1Opinion of the Court
LAVENDER, Justice.
The question presented is whether Rural Electric Cooperatives are exempt from collecting sales tax on the sale of electricity. We answer in the affirmative.
FACTS
On March 20, 1987, the Oklahoma Tax Commission adopted Regulation 13-62 (Order No. 87-03-20-02) requiring rural electric cooperatives to collect, report and remit state, city and county taxes on the sale of electricity to Oklahoma consumers. Regulation 13-62 required rural cooperatives to collect the sales taxes beginning in May, 1987. However, an appeal was filed on April 17, 1987, in this court requesting a stay…
2Cases cited7 opinions
- Crane v. CommissionerSupreme Court of the United States · 1947
- State Ex Rel. York v. TurpenSupreme Court of Oklahoma · 1984
- Oral Roberts University v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1985
- McCain v. State Election BoardSupreme Court of Oklahoma · 1930
- Peterson v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1964
2 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Cox v. DawsonSupreme Court of Oklahoma · 1996
- Estes v. ConocoPhillips Co.Supreme Court of Oklahoma · 2008
- McClure v. ConocoPhillips Co.Supreme Court of Oklahoma · 2006
- State Ex Rel. Fent v. State Ex Rel. Oklahoma Water Resources BoardSupreme Court of Oklahoma · 2003
- Cox v. State ex rel. Oklahoma Department of Human ServicesSupreme Court of Oklahoma · 2004
33 more not listed; retrieve them via the Exa API.