![Kay Electric Cooperative v. State Ex Rel Oklahoma Tax Commission](/assets/artwork/1x1-42817eea7ade52607a760cbee00d1495.gif)
![Kay Electric Cooperative v. State Ex Rel Oklahoma Tax Commission](/assets/artwork/1x1-42817eea7ade52607a760cbee00d1495.gif)
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Kay Electric Cooperative v. State Ex Rel Oklahoma Tax Commission
815 P.2D 175, 1991 OK 76, 1991.OK.0040210
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- 0,99 €
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- 0,99 €
Publisher Description
1 On March 20, 1987, the Oklahoma Tax Commission (Commission) adopted Regulation 13-62 requiring rural electric cooperatives to collect, report and remit state, city and county taxes on the sale of electricity. As a result, the appellants, Kay Electric Cooperative and Cotton Electric Cooperative (collectively, coops), collected and remitted sales tax to the Commission. The tax was paid under protest. The coops then separately filed for refunds. The Commission denied both requests for refunds based on the Administrative Law Judges Findings, Conclusions and Recommendations. Both coops appealed from those denials. The cases were consolidated on appeal.