In his 2011 Budget Proposal, Oklahoma Governor Brad Henry revealed his intent to begin a “compliance initiative” aimed at collecting sales tax on Internet, telephone or mail-order sales by out-of-state businesses without a presence in Oklahoma, essentially overriding the Quill physical presence standard. The Governor appears to be taking this position sans authorizing legislation. The budget includes $95 million in the General Revenue Fund from this initiative. Meanwhile, back at the Legislature, the Oklahoma House of Representatives is considering House Bill 2716, which creates the “Unconstitutional Interstate Taxation Prevention Unit” aimed at protecting Oklahoma businesses from taxation by other states “in a manner inconsistent with the Due Process or the Commerce Clause” of the U.S. Constitution. The bill goes so far as to mandate that this newly created Unit file an action on behalf of an Oklahoma taxpayer against an offending state to prevent that state “from enforcing or attempting to enforce the unconstitutional tax.” Ironically enough, this is the very thing the Governor is proposing to do to companies located outside of Oklahoma.