Dunn v. State ex rel. Oklahoma Tax Commission

MEMORANDUM OPINION

ADAMS, Presiding Judge:

Jackie C. Dunn appeals from an order of the Oklahoma Tax Commission (OTC) which concludes sales tax was due the State of Oklahoma because of sales of fish fingerlings by Dunn’s fish spawning operations. Dunn argues OTC was estopped from claiming those sales were taxable and that application of the sales tax code to his operation violates his rights to due process and equal protection.

Dunn started a fish spawning operation in 1974. He hatched fish eggs and then sold fingerlings which were to be grown to edible size by the purchaser. All sales were made…