Okla. Stat. tit. 68, § 68-1351: Intent

It is hereby declared that the intent of the Legislature is that

this Code shall be construed as amending, revising and renumbering

the present statutes relating to sales tax in respect to matters

herein. It is further hereby declared that the intent of the

Legislature is that the excise tax levy re-enacted herein and all

other provisions of this Code shall be construed as imposing a tax

upon the sale of tangible personal property and services, not

otherwise exempted, to the consumer.