Tulsa MacHinery Co. v. Oklahoma Tax Commission

There is presented here an appeal taken by Tulsa Machinery Company, hereinafter referred to as appellant, from an order of the Oklahoma Tax Commission, hereinafter referred to as the Commission, assessing a sales tax against it including' interest and penalty in the sum of $1,623.01. Appellant paid the tax under protest and filed a claim for refund of the amount paid. The Commission denied the claim for refund.

The tax was assessed by the Commission against the gross proceeds derived from the sale of machinery and equipment to the Anchor Stone & Material Company and Chandler Materials Company.

T…