Oklahoma Automobile Dealers Assoc. v. Oklahoma ex rel Oklahoma Tax Comm.

by
Petitioners are a not-for-profit trade association of automobile dealers, an automobile dealer, and a prospective consumer in Oklahoma. All challenged House Bill 2433, alleging that it was a revenue bill enacted outside of the procedure mandated in Article V, Section 33 of the Oklahoma Constitution. The parties agreed the passage of HB 2433 did not comply with Article V, Section 33; so the case turned on whether HB 2433 was a "revenue bill" to which Article V, Section 33 applies. Applying the test utilized since 1908, the Oklahoma Supreme Court concluded that, HB 2433 "does not levy a tax in the strict sense" because it removed a tax exemption from an already levied tax rather than levying any new tax. As such, HB 2433 was not a revenue bill subject to Article V, Section 33's requirements. View "Oklahoma Automobile Dealers Assoc. v. Oklahoma ex rel Oklahoma Tax Comm." on Justia Law