Okla. Stat. tit. 68, § 68-1409: Reciprocal agreements with other states in administration

of Sales and Use Tax Laws.

For the purpose of providing for the efficient administration of

the Oklahoma Sales and Use Tax Laws the Oklahoma Tax Commission,

when in its judgment it is necessary or beneficial in order to

secure the collection of sales or use taxes, penalty and interest

thereon, due or to become due under the Sales and Use Tax Codes of

this state, is authorized to enter into reciprocal agreements with

the tax departments of other states in respect to the collection,

payment and enforcement of such taxes on sales of tangible personal

property to residents of Oklahoma by vendors and retailers

maintaining places of business in such other states.

In consideration of such an agreement by the tax departments or

administrators of such other states, the Tax Commission is

authorized to make similar agreements for the collection, payment

and enforcement of sales and use taxes imposed by such other states

on sales of tangible personal property to residents of the other

states by vendors or retailers maintaining places of business in

Oklahoma.

The administration of this act is vested in the Oklahoma Tax

Commission and it is hereby authorized to make and enforce such

rules and regulations as it may deem necessary to carry out the

provisions and purpose of this act.