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; and5. 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.Added by Laws 2000, c. 314, § 9, eff. July 1, 2000.
Oklahoma Legal Code