# Oklahoma Tax Commission v. City Vending of Muskogee, Inc.

> Supreme Court of Oklahoma · July 14, 1992 · 63 O.B.A.J. 2287

URL: https://www.frixlaw.com/law-library/cases/9529358

## Case

- **Full name:** OKLAHOMA TAX COMMISSION, Appellee, v. CITY VENDING OF MUSKOGEE, INC., Appellant
- **Court:** Supreme Court of Oklahoma
- **Decided:** July 14, 1992
- **Citations:** 63 O.B.A.J. 2287; 835 P.2d 97; 1992 OK 110; 1992 Okla. LEXIS 157; 1992 WL 167304
- **Precedential status:** Published
- **Opinion:** Concurrence by Wilson
- **Judges:** Ala, Hodges, Lavender, Simms, Hargrave, Watt, Wilson, Opala, Kauger, Summers
- **Cited by:** 9 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9529358

## Opinion text

ALMA WILSON, Justice,
concurring specially:
I write specially to emphasize the need for the Oklahoma Tax Commission to adopt agency rules for approving cigarette tax credits or refunds based upon claimed exemptions. It is now established that sales of cigarettes by a retailer clothed with the exemption of a federally registered Indian tribe to a member of a federally registered Indian tribe are exempt from the cigarette tax burden. For ease in administration, our cigarette tax scheme requires the wholesalers of cigarettes to pay the cigarette tax to the Commission and then collect the tax from their buyers. This statutory scheme should be administered to preserve the established exemptions. That is, the Commission should provide the cigarette wholesalers with a credit or refund procedure when the tax has been paid on cigarettes sold by a retail “Indian smoke shop” to the ultimate consumer who is a member of a federally registered Indian tribe.
The assessment of cigarette tax, penalties and interest, in this case, is not subject to adjustment to allow credit or refund based on the Indian exemption because of its technical finality. 68 O.S.1981, § 221. However, field audit and assessment should not be the first avenue available for the cigarette wholesalers to claim a credit or refund of tax paid on cigarettes exempted from the tax. The Commission should promulgate rules which adequately detail the method by which a cigarette wholesaler may claim a credit or refund of taxes paid and the evidence necessary to prove the claim.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9529358. Public record. Not legal advice.