Okla. Stat. tit. 68, § 68-1354.21: Simplified Sales and Use Tax Administration Act -

Effect of Agreement.

The Agreement authorized by this act is an accord among

individual cooperating sovereigns in furtherance of their

governmental functions. The Agreement provides a mechanism among

the member states to establish and maintain a cooperative,

simplified system for the application and administration of sales

and use taxes under the duly adopted law of each member state.