Legal Opinion · Concurring in part, dissenting in part
Kay Electric Cooperative v. State ex rel. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided July 9, 1991No. Nos. 74,076, 74,198 and 73,942Published
1Concurring in part, dissenting in partSummers, Justice
The majority orders a refund of only the state sales taxes and declines to determine whether similar municipal and county taxes are also subject to refund. Because of the inequity of requiring a refund from municipalities and counties as hereinafter developed I would decline to make Branch Trucking Company v. Oklahoma Tax Commission, 801 P.2d 686 (Okla.1990) retroactive as to counties and cities, and thus end this controversy as to those entities.
I. The Tax Commission’s Obligation to Refund.
Effective November 1, 1989, collected sales taxes are deposited into the sales tax remitting account…
2Cases cited9 opinions
- Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- American Trucking Assns., Inc. v. SmithSupreme Court of the United States · 1990
- Griggs v. State Ex Rel. Oklahoma Department of TransportationSupreme Court of Oklahoma · 1985
- Branch Trucking Co. v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1990
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