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IN RE SALES TAX PROTEST OF WEST

No. 90,709.

979 P.2d 263 (1999)

1999 OK CIV APP 24

In the Matter of the SALES TAX PROTEST OF Ted WEST d/b/a Ted West Photography. Ted West d/b/a Ted West Photography, Protestant/Appellant, v. State of Oklahoma, ex rel., Oklahoma Tax Commission, Respondent/Appellee.

Court of Civil Appeals of Oklahoma, Division No. 3.

Certiorari Denied February 22, 1999.

Attorney(s) appearing for the Case

Gladys E. Cherry, Oklahoma City, Oklahoma, For Appellant.

Thomas E. Kemp, Jr., Majorie L. Welch, Oklahoma City, Oklahoma, For Appellee.

Released for Publication by Order of the Court of Civil Appeals of Oklahoma, Division No. 3.

MEMORANDUM OPINION

Opinion by CAROL M. HANSEN, Judge:

¶ 1 Appellant, Ted West (West), seeks review of an Oklahoma Tax Commission (OTC) order adopting a hearing officer's recommendation to deny West's protest of a sales tax assessment. We hold the tax was properly assessed and affirm.

¶ 2 The parties stipulated to the following facts...

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