Duncan Medical Services v. State ex rel. Oklahoma Tax Commission

ALMA WILSON, Justice:

This is an appeal from an order denying a protest to a proposed assessment of sales tax and a claim for refund of sales tax voluntarily collected, reported and paid. The dispositive issue presented in the protest to the proposed assessment is whether the original book entry charge or the amount of payment subsequently approved by the Medicare Program for the use of medical equipment and/or supplies constitutes gross receipts for purposes of calculating sales tax imposed upon the transaction. We find that the amount of payment approved by Medicare is the total…