Okla. Stat. tit. 68, § 68-2385.1: Definitions

When used in the remaining sections of this article, the

following terms shall, unless the context otherwise requires, have

the following meanings:

(a) The term "Tax Commission" shall mean the Oklahoma Tax

Commission;

(b) The term "employer" shall mean any person (including any

individual, fiduciary, estate, trust, partnership, limited liability

company or corporation) transacting business in or deriving any

income from sources within the State of Oklahoma for whom an

individual performs or performed any service, of whatever nature, as

the employee of such person, except that if the person for whom the

individual performs or performed the services does not have control

of the payment of the wages for such services, the term "employer"

shall mean the person having control of the payment of such wages.

As used in the preceding sentence, the term "employer" includes any

limited liability company, corporation, individual, estate, trust,

or organization which is exempt from taxation under this article.

The term "employer" shall not include those nonresident employers

who have no office, warehouse, or place of business in Oklahoma and

whose transactions are limited to the solicitation of orders for

merchandise, which orders are filled from a point without the state

and delivered directly from said point to the purchaser in Oklahoma;

(c) The term "employee" shall mean any "resident individual,"

as defined by Section 2353 of this title, performing services for an

employer, either within or without, or both within and without, the

State of Oklahoma, and every other individual performing services

within the State of Oklahoma, the performance of which services

constitutes, establishes, and determines the relationship between

the parties as that of employer and employee. As used in the

preceding sentence, the term "employee" includes an officer of a

corporation and an officer, employee, or elected official of the

United States, a state, territory, or any political subdivision

thereof, or the District of Columbia, or any agency or

instrumentality of any one or more of the foregoing;

(d) The term "taxpayer" is as defined by Section 2353 of this

title, other than estates;

(e) The term "wages" shall have the same meaning as used in the

Internal Revenue Code, 26 U.S.C., Section 1 et seq., except as

otherwise provided in this section and article. "Wages" shall not

include remuneration paid:

(1) for services paid to an employee in connection with

farming activities where the amount paid is Nine

Hundred Dollars ($900.00) or less monthly; or

(2) for domestic service in a private home, local college

club, or local chapter of a college fraternity or

sorority; or

(3) for service not in the course of the employer's trade

or business performed in any calendar quarter by an

employee, unless the cash remuneration paid for such

service is Two Hundred Dollars ($200.00) or more; or

(4) for services performed in the state by a person who is

not a "resident individual," whose income in any

calendar quarter is not more than Three Hundred

Dollars ($300.00); or

(5) for services performed by a duly ordained,

commissioned, or licensed minister of a church in the

exercise of his ministry or by a member of a religious

order in the exercise of duties required by such

order; and

(f) The term "winnings subject to withholding" shall have the same

meaning as used in the Internal Revenue Code, 26 U.S.C., Section 1

et seq., and shall apply to transactions in this state.