Legal Opinion
Twin Hills Golf & Country Club, Inc. v. Town of Forest Park
Supreme Court of Oklahoma
Decided October 18, 2005No. 102,265PublishedCited by 32 opinions
1Opinion of the CourtTaylor, J.
¶ 1 The first impression issue presented in this appeal is whether plaintiff/appellant is exempt from the duties to collect, report and remit municipal sales tax by the language in 11 O.S.2001, § 21-109(A) which provides that tracts of land in excess of forty acres annexed to a municipality and used for commercial purposes shall not be subject to municipal taxes. We conclude that 11 O.S.2001, § 21-109(A) does not shield a vendor from the obligations created by a municipal sales tax. We hold the district court did not err in granting summary judgment in favor of the defendant town of Forest…
2Cases cited6 opinions
- City of Durant v. CicioSupreme Court of Oklahoma · 2002
- World Publishing Co. v. MillerSupreme Court of Oklahoma · 2001
- Blitz U.S.A., Inc. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 2003
- State Ex Rel. Nesbitt v. FordSupreme Court of Oklahoma · 1967
- In Re City of EnidSupreme Court of Oklahoma · 1945
1 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Liddell v. HeavnerSupreme Court of Oklahoma · 2008
- Stump v. CheekSupreme Court of Oklahoma · 2007
- HALL v. GALMORSupreme Court of Oklahoma · 2018
- Heldermon v. WrightSupreme Court of Oklahoma · 2006
- Compsource Mut. Ins. Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 2018
27 more not listed; retrieve them via the Exa API.