REI is not required, and does not collect Oklahoma sales or use tax on orders shipping to Oklahoma residents. Purchases shipped to Oklahoma addresses are subject to Oklahoma use tax unless it is specifically exempt from taxation in Oklahoma. The purchase is not exempt merely because it is made over the Internet. The State of Oklahoma requires Oklahoma purchasers to report all purchases that were not taxed and pay tax on those purchases. The tax may be reported and paid on the Oklahoma individual income tax return (Form 511) or by filing a consumer use tax return (Form 21-1). The referenced forms and corresponding instructions are available on the Oklahoma Tax Commission website,