Okla. Stat. tit. 40, § 40-197.16: Tips, gratuities, meals or lodging - Credit for

A. To compute the minimum wage of any employee coming within

the purview of the Oklahoma Minimum Wage Act, credit toward the

minimum required wage shall be given for any tips or gratuities,

meals, or lodging received by the employee provided that the

employer pays a cash wage of not less than what is required under 29

C.F.R., Section 531.50(a)(1).

B. To compute the minimum wage of any employee coming within

the purview of the Oklahoma Minimum Wage Act should the minimum wage

exceed the current federal minimum wage, credit toward the minimum

required wage may be given for any tips or gratuities, meals, or

lodging received by the employee.