Okla. Stat. » Title 68 — REVENUE AND TAXATION
Oklahoma Statutes

Okla. Stat. tit. 68, § 1354.14 (2026)

Streamlined Sales and Use Tax Administration Act -

✓ current as of July 2026
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Short title. Sections 1354.14 through 1354.23 of this title shall be known and may be cited as the “Streamlined Sales and Use Tax Administration Act”. Added by Laws 2001, c. 272, § 1, eff. Nov. 1, 2001. Amended by Laws 2003, c. 413, § 3, eff. Nov. 1, 2003.

Notes of Decisions
Cited in 1 case, 2014–2014 · leading case: Am. Airlines, Inc. v. State Ex Rel. Oklahoma Tax Comm'n, 2014 OK 95 (Okla. 2014).
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Am. Airlines, Inc. v. State Ex Rel. Oklahoma Tax Comm'n, 2014 OK 95 (Okla. 2014). · cites it 2× “6, and the Streamlined Sales and Use Tax Administration Act, 68 O.S. § 1354.14 et seq. (collectively the "Code") provides for such an exemption.”
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