Opinion ID: 2752725
Heading Depth: 1
Heading Rank: 2

Heading: standard of review

Text: ¶25 The parties agree this is a case of first impression. When the OTC, an administrative agency, acts in its adjudicative capacity, its orders will be affirmed on appeal if 1) the record contains substantial evidence supporting the facts upon which the order is based and 2) the order is free of legal error. Neer v. State ex rel. Oklahoma Tax Comm'n , 1999 OK 41, ¶3, 982 P.2d 1071, 1073; See Dugger v. State of Oklahoma ex rel. Oklahoma Tax Comm'n , 1992 OK 105, ¶9, 834 P.2d 964, 968. The dispositive issues in this case revolve around whether the term sales of services employed in in the Services Exemption (68 O.S. Supp. 2006, § 1357 (28)) encompasses electricity and natural gas utility services. To resolve these issues we must first ascertain the meaning of the phrase sales of services employed in. We are therefore presented with a question of statutory interpretation. Statutory interpretation presents a question of law which is subject to our de novo review. 15 The OTC's legal rulings are subject to an appellate court's plenary, independent and nondeferential reexamination. 16 We review de novo its rulings on these dispositive issues.