Okla. Stat. tit. 68, § 68-1407.3: Oklahoma Tax Commission – Internet and other out-of-

state retailers outreach program.

In an effort to improve compliance by Internet and other out-of-

state retailers maintaining a place of business in this state for

the collection of use tax on their sales to Oklahoma residents, the

Oklahoma Tax Commission shall implement an outreach program. The

program shall include contacting retailers for a review of their

business activities to determine if such activities may require the

registration and collection of Oklahoma use taxes and the providing

of information regarding the provisions of the Retail Protection Act

of 2016.