West v. State ex rel. Oklahoma Tax Commission

MEMORANDUM OPINION

Opinion by

CAROL M. HANSEN, Judge:

¶ 1 Appellant, Ted West (West), seeks review of an Oklahoma Tax Commission (OTC) order adopting a hearing officer’s recommendation to deny West’s protest of a sales tax assessment. We hold the tax was properly assessed and affirm.

¶ 2 The parties stipulated to the following facts. OTC’s Audit Division, after conducting an audit of West’s books and records, proposed assessment of “additional sales tax,” together with interest and penalty, for the period March 1, 1992 through February 28, 1995. West filed a timely protest. During the audit…