Okla. Stat. tit. 68, § 68-1354.8
This is the official text of Okla. Stat. tit. 68, § 68-1354.8, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Streamlined Sales Tax System Act - Legislative
Official statutory 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 simple, uniform and fair system of state sales and use taxation
without federal government mandates or interference.
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.
Status: in_force · Read it on the official government site
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