Okla. Stat. tit. 68, § 68-1354.8: Streamlined Sales Tax System Act - Legislative

findings.

The Legislature finds that:

1. State and local tax systems should treat transactions in a

competitively neutral manner;

2. A simplified sales and use tax system that treats all

transactions in a competitively neutral manner will strengthen and

preserve the sales and use tax as vital state and local revenue

sources and preserve state fiscal sovereignty;

3. Remote sellers should not receive preferential tax treatment

at the expense of local "Main Street" merchants, nor should such

vendors be burdened with special, discriminatory or multiple taxes;

4. The state should simplify sales and use taxes to reduce the

administrative burden of collection; and

5. While states have the sovereign right to set their own tax

policies, states working together have the opportunity to develop a

more simple, uniform and fair system of state sales and use taxation

without federal government mandates or interference.