§68-1354.2.

§68-1354.2.
   
   (A) There is hereby levied upon all sales, not otherwise exempted in
   the Oklahoma Sales Tax Code, an excise tax of four and one-half
   percent (4.5%) of the gross receipts or gross proceeds of each sale of
   tangible personal property to the consumer-user in this state by an
   out-of-state vendor who engages in business in this state through the
   continuous, regular or systematic solicitation of retail sales by
   advertisement in the newspapers or radio or television media operating
   within Oklahoma. The tax shall be collected, reported, and remitted or
   paid in accordance with the Oklahoma Sales Tax Code.
   
   (B) For purposes of administration of the sales tax laws, a sale
   occurs within this state if delivery or transfer of possession of the
   tangible personal property occurs within this state.
   
   (C) Any advertisement soliciting sales to the Oklahoma consumer,
   subject to this section, to be published or broadcasted by newspapers
   or radio or television media operating in this state, shall contain a
   notice that the sale is subject to Oklahoma sales or use tax and shall
   include the sales tax permit number issued the advertising vendor by
   the Oklahoma Tax Commission. It shall be the duty of the vendor to
   provide such notice in advertisements referred to herein. No penalty
   as a result of this act shall lie against any newspaper, broadcaster
   or other Oklahoma advertising media.
   
   (D) Any out-of-state vendor required to collect, report and remit or
   pay sales or use tax in accordance with this act shall be entitled to
   the discount allowed other vendors pursuant to the Oklahoma Sales Tax
   Code.
   
   (E) Any out-of-state vendor doing business in this state subject to
   this act shall be subject to all the civil and criminal penalties and
   liabilities imposed by the Oklahoma Sales Tax Code on vendors within
   the state.
   
   (F) All sales or use tax revenues collected pursuant to this act shall
   be apportioned in the same manner as other sales or use tax revenues.