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

The Court’s opinion does not really identify the nature of the dispute, and is contrary to both Kay Electric Cooperative v. Oklahoma Tax Commission, 815 P.2d 175 (Okla.1991), and Pioneer Telephone Co-op. v. Tax Commission, 832 P.2d 848 (Okla.1992). First, let me try to articulate the nature of the dispute.

The seller sold an oxygen concentrator for $304.50, with $18.27 added as tax for a total of $322.77. Medicare allowed $294.93 for the item and sent the seller a check for $235.94 (80% of $294.93). The sum of $58.99 (20% of $294.93) was to be paid by the individual buyer or secondary…