Legal Opinion
McKee Products, Inc. v. State ex rel. Oklahoma Tax Commission
Court of Civil Appeals of Oklahoma
Decided March 7, 1989No. 70330PublishedCited by 2 opinions
1Opinion of the Court
MEANS, Judge.
Taxpayer McKee Products appeals from an order of the Oklahoma Tax Commission concerning sales and use tax assessments on certain equipment and machinery used in its manufacturing business. The Commission found that some of Taxpayer’s equipment was not exempt from sales and use tax and assessed taxes, interest, and penalties of approximately $33,000. Having reviewed the record and applicable law, we reverse and remand.
McKee Products is engaged in the business of manufacturing railroad ballast at its facilities near Davis. This ballast is sold to the Atchison, Topeka and Santa Pe…
2Cases cited4 opinions
- Cain's Coffee Co. v. City of MuskogeeSupreme Court of Oklahoma · 1935
- Tulsa MacHinery Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1953
- Zoller Brewing Co. v. State Tax CommissionSupreme Court of Iowa · 1942
- Oklahoma Tax Commission v. Oklahoma Coca-Cola Bottling Co.Supreme Court of Oklahoma · 1972
3Cited by2 opinions
- Schulte Oil Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1994
- Dolese Bros. Co. v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 2003