Okla. Stat. tit. 68, § 68-1354.22: Simplified Sales and Use Tax Administration Act -

Persons benefitted by Agreement.

A. The Agreement authorized by this act binds and inures only

to the benefit of this state and the other member states. No

person, other than a member state, is an intended beneficiary of the

Agreement. Any benefit to a person other than a state is

established by the law of this state and the other member states and

not by the terms of the Agreement.

B. Consistent with subsection A of this section, no person

shall have any cause of action or defense under the Agreement or by

virtue of this state’s approval of the Agreement. No person may

challenge, in any action brought under any provision of law, any

action or inaction by any department, agency, or other

instrumentality of this state, or any political subdivision of this

state on the ground that the action or inaction is inconsistent with

the Agreement.

C. No law of this state, or the application thereof, may be

declared invalid as to any person or circumstance on the ground that

the provision or application is inconsistent with the Agreement.