Oklahoma § 68-1354.8 Streamlined Sales Tax System Act - Legislative

Oklahoma Statutes

§ 68-1354.8 — Streamlined Sales Tax System Act - Legislative

Oklahoma § 68-1354.8

Title 68Revenue And Taxation

This text of Oklahoma § 68-1354.8 (Streamlined Sales Tax System Act - Legislative) is published on Counsel Stack Legal Research, covering Oklahoma primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Okla. Stat. tit. 68, § 68-1354.8 (2026).

Text

findings. The Legislature finds that: 1. State and local tax systems should treat transactions in a competitively neutral manner; 2. A simplified sales and use tax system that treats all transactions in a competitively neutral manner will strengthen and preserve the sales and use tax as vital state and local revenue sources and preserve state fiscal sovereignty; 3. Remote sellers should not receive preferential tax treatment at the expense of local "Main Street" merchants, nor should such vendors be burdened with special, discriminatory or multiple taxes; 4. The state should simplify sales and use taxes to reduce the administrative burden of collection; and 5. While states have the sovereign right to set their own tax policies, states working together have the opportunity to develop a more

Free access — add to your briefcase to read the full text and ask questions with AI

findings. The Legislature finds that: 1. State and local tax systems should treat transactions in a competitively neutral manner; 2. A simplified sales and use tax system that treats all transactions in a competitively neutral manner will strengthen and preserve the sales and use tax as vital state and local revenue sources and preserve state fiscal sovereignty; 3. Remote sellers should not receive preferential tax treatment at the expense of local "Main Street" merchants, nor should such vendors be burdened with special, discriminatory or multiple taxes; 4. The state should simplify sales and use taxes to reduce the administrative burden of collection; and 5. While states have the sovereign right to set their own tax policies, states working together have the opportunity to develop a more simple, uniform and fair system of state sales and use taxation without federal government mandates or interference.