Okla. Stat. tit. 68, § 68-1354.18: Streamlined Sales and Use Tax Administration Act -

Duties and authority of Tax Commission - Entry into Streamlined

Sales and Use Tax Agreement.

Subject to the provisions of Section 1354.20 of this title, the

Oklahoma Tax Commission is authorized and directed to enter into the

Streamlined Sales and Use Tax Agreement with one or more states to

simplify and modernize sales and use tax administration in order to

substantially reduce the burden of tax compliance for all sellers

and for all types of commerce. In furtherance of the Agreement, the

Tax Commission is authorized to act jointly with other states that

are members of the Agreement to establish standards for

certification of a certified service provider and certified

automated system and establish performance standards for multistate

sellers.

The Tax Commission is further authorized to take other actions

reasonably required to implement the provisions set forth in the

Streamlined Sales and Use Tax Administration Act, including, but not

limited to, the promulgation of rules and the joint procurement,

with other member states, of goods and services in furtherance of

the cooperative agreement.

The Tax Commission or the Tax Commission’s designee is

authorized to represent this state before the other states that are

signatories to the Agreement.