Josie is a sales representative for Talk2Me, a communications retailer based in Fort Smith, Arkansas. Josie's sales territory is Oklahoma, and she regularly takes day trips to Tulsa to meet with customers.

During a typical sales call, Josie takes the customers' current orders and, using her wireless phone, sends the orders to headquarters in Fort Smith for immediate action. Approved orders are shipped from the Little Rock warehouse.

Are Josie's sales subject to the Oklahoma corporate income tax? Explain.