Ada Electric Cars, LLC v. Kemp

Plaintiff-Appellant Ada Electric Cars, LLC filed suit against Defendants-Appellees Thomas Kemp Jr., Jerry Johnson, Dawn Cash, and Rick Miller, members of the Oklahoma Tax Commission (OTC), in their individual capacities, in response to the OTC's denial of a statutory tax credit for certain models of Tomberlin low-speed electric vehicles (LSVs) sold by the Appellant to its customers. The statutory tax credit provided for a one-time credit against income tax for investments in qualified electric motor vehicle property. The dispositive issue presented to the Supreme Court was whether Appellees were entitled to qualified immunity from suit for their determination that LSVs sold by Appellant did not qualify for the tax credit. Upon review, the Supreme Court concluded that Defendants did qualify for immunity, and affirmed the trial court's judgment. View "Ada Electric Cars, LLC v. Kemp" on Justia Law