Okla. Stat. tit. 68, § 68-1406.1: Notification of imposed use tax on out-of-state sales

A. Each retailer or vendor making sales of tangible personal

property from a place of business outside this state for use in this

state that is not required to collect use tax, shall provide

notification on its retail Internet website or retail catalog and

invoices provided to its customers that use tax is imposed and must

be paid by the purchaser, unless otherwise exempt, on the storage,

use, or other consumption of the tangible personal property in this

state. The notification shall be readily visible. It is further

provided that no retailer shall advertise on its retail Internet

website or retail catalog that there is no tax due on purchases made

from the retailer for use in this state. The provisions of this

section, except for notification on invoices, shall apply to online

auction websites. The Oklahoma Tax Commission is hereby authorized

and directed to define the term "online auction websites" through

the promulgation of a rule. The rule shall include an exception for

websites with sales below a threshold to be set by the Tax

Commission.

B. The provisions of this section shall not be effective as law

until an administrative rule, whether an emergency rule or permanent

rule or both, has become effective as law pursuant to the Oklahoma

Administrative Procedures Act.