FISCHER & KIMSEY v. OKLAHOMA TAX COMM'N

FISCHER & KIMSEY v. OKLAHOMA TAX COMM'N
1943 OK 204
138 P.2d 840
192 Okla. 672
Case Number: 31283
Decided: 05/25/1943
Supreme Court of Oklahoma

FISCHER & KIMSEY
v.
OKLAHOMA TAX COMMISSION

Syllabus

¶0 LICENSES--Act of 1941 authorizing waiver of use tax on material and equipment furnished pursuant to cost-plus-a-fixed-fee contract with government for construction in interest of national defense held applicable to subcontractors as well as contractors.
The exemption or waiver of use tax authorized by section 2 of chapter 27a, Title 68, S. L. 1941, applies to a subcontractor furnishing and installing plumbing, heating and gas fitting in carrying out the provisions of a general cost-plus-a-fixed-fee contract with the United States Government for construction in the interest of military or naval national defense.

Appeal from Order of Oklahoma Tax Commission.

From order of the Oklahoma Tax Commission assessing additional use tax based on certain material transactions, Fischer & Kimsey, a copartnership, appeal. Reversed and remanded, with directions.

John E. Luttrell, of Norman, for plaintiff in error.
E. L. Mitchell, W. A. Barnett, A, L. Herr, C. W. King, and W. F. Speakman, all of Oklahoma City, for defendant in error.

WELCH, J.

¶1 The issues here are controlled by our decision this day in No. 31290, Oklahoma Electrical Supply Co., Inc., v. Oklahoma Tax Commission, 192 Okla. 671, 138 P.2d 838. The appellant here was likewise a subcontractor under the same general contractor who held the cost-plus-a-fixed-fee contract as discussed in the other case.

¶2 For the reasons there stated, the additional tax assessment here made against Fischer & Kimsey, a copartnership, was erroneous.

¶3 Reversed, with directions to sustain protest.

¶4 CORN, C. J., GIBSON, V. C. J., and OSBORN, BAYLESS, HURST, DAVISON, and ARNOLD, JJ., concur. RILEY, J., absent.