Oklahoma Code § 68-1354.22

Title 68. Revenue And Taxation: Simplified Sales and Use Tax Administration Act -
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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.

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