2016 Oklahoma Statutes
Title 68. Revenue and Taxation
§68-1354.1. Intent of Legislature - Sales tax.

It is hereby declared to be the intent of the Oklahoma Legislature that this act constitutes an amendment to the levy in the Oklahoma Sales Tax Code, Sections 1350 et seq. of Title 68 of the Oklahoma Statutes; that this act does not impose a tax in addition to the tax levied in Section 1354 of Title 68 of the Oklahoma Statutes; and, that this act constitutes a reenactment for the purpose of clarification of the sales tax levy.

It is the intent of the Oklahoma Legislature to specifically include within the sales and use tax levies by this state all sales of tangible personal property and all storage, use or other consumption of tangible personal property occurring within this state through the continuous, regular or systematic solicitation in the Oklahoma consumer market by out-of-state vendors by advertisement in the newspapers or radio or television media operating within Oklahoma.

It is the intent of the Oklahoma Legislature to specifically include within the sales and use tax levies by this state all sales of tangible personal property and all storage, use or other consumption of tangible personal property occurring within this state through the continuous, regular or systematic solicitation in the Oklahoma consumer market by out-of-state vendors through mail order and catalog publications.

The Oklahoma Legislature finds that out-of-state vendors regularly, continuously and systematically engage in retail sales business in the Oklahoma marketplace by display of products in the homes and businesses of Oklahoma consumers through advertisement. These retail sales are made to Oklahoma consumers who reside in Oklahoma, who are employed in Oklahoma, and, who enjoy the services provided by Oklahoma. The consumers of these retail sales are escaping the sales and use tax burdens because the out-of-state vendor does not have an established place of business in this state, nor an agent solicitor in this state.

The absence of a place of business or agent in this state does not diminish the protections afforded the taxpayer consumer by this state. The consumers of these retail sales escape the sales and use tax burdens paid by other Oklahoma consumers who buy from local businesses. The incidence of the sales or use tax in the purchase or use by the Oklahoma consumer user, even though the burdens of recordkeeping, reporting, collecting and remitting Oklahoma's sales or use tax are upon the out-of-state vendor. The vendor is compensated for this burden by the discount allowed under the applicable tax laws of this state.

Added by Laws 1986, c. 41, § 1, operative July 1, 1986.