§68-1354.1.

§68-1354.1.
   
   It is hereby declared to be the intent of the Oklahoma Legislature
   that this act constitutes an amendment to the levy in the Oklahoma
   Sales Tax Code, Sections 1350 et seq. of Title 68 of the Oklahoma
   Statutes; that this act does not impose a tax in addition to the tax
   levied in Section 1354 of Title 68 of the Oklahoma Statutes; and, that
   this act constitutes a reenactment for the purpose of clarification of
   the sales tax levy.
   
   It is the intent of the Oklahoma Legislature to specifically include
   within the sales and use tax levies by this state all sales of
   tangible personal property and all storage, use or other consumption
   of tangible personal property occurring within this state through the
   continuous, regular or systematic solicitation in the Oklahoma
   consumer market by out-of-state vendors by advertisement in the
   newspapers or radio or television media operating within Oklahoma.
   
   It is the intent of the Oklahoma Legislature to specifically include
   within the sales and use tax levies by this state all sales of
   tangible personal property and all storage, use or other consumption
   of tangible personal property occurring within this state through the
   continuous, regular or systematic solicitation in the Oklahoma
   consumer market by out-of-state vendors through mail order and catalog
   publications.
   
   The Oklahoma Legislature finds that out-of-state vendors regularly,
   continuously and systematically engage in retail sales business in the
   Oklahoma marketplace by display of products in the homes and
   businesses of Oklahoma consumers through advertisement. These retail
   sales are made to Oklahoma consumers who reside in Oklahoma, who are
   employed in Oklahoma, and, who enjoy the services provided by
   Oklahoma. The consumers of these retail sales are escaping the sales
   and use tax burdens because the out-of-state vendor does not have an
   established place of business in this state, nor an agent solicitor in
   this state.
   
   The absence of a place of business or agent in this state does not
   diminish the protections afforded the taxpayer consumer by this state.
   The consumers of these retail sales escape the sales and use tax
   burdens paid by other Oklahoma consumers who buy from local
   businesses. The incidence of the sales or use tax in the purchase or
   use by the Oklahoma consumer user, even though the burdens of
   recordkeeping, reporting, collecting and remitting Oklahoma's sales or
   use tax are upon the out-of-state vendor. The vendor is compensated
   for this burden by the discount allowed under the applicable tax laws
   of this state.