Oklahoma Code § 68-1407.3

Title 68. Revenue And Taxation: Oklahoma Tax Commission – Internet and other out-of-
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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.

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