§68-1354.3.

§68-1354.3.
   
   (A) There is hereby levied upon all sales, not otherwise exempted in
   the Oklahoma Sales Tax Code, Sections 1350 et seq. of Title 68 of the
   Oklahoma Statutes, or the Oklahoma Use Tax Code, Sections 1401 et seq.
   of Title 68 of the Oklahoma Statutes, an excise tax of four and
   one-half percent (4.5%) of the gross receipts or gross proceeds of
   each sale or use of tangible personal property to or by a
   consumer-user in this state purchased from an out-of-state vendor who
   engages in business in this state through the continuous, regular or
   systematic solicitation of retail sales by advertisement through mail
   order or catalog publications. The tax shall be collected, reported
   and remitted or paid and apportioned in the same manner as any other
   sales or use tax levied by this state.
   
   (B) Any out-of-state vendor required to collect, report or remit or
   pay sales or use tax in accordance with this act shall be entitled to
   the discount allowed other vendors required to collect and report
   Oklahoma sales or use tax.