{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2385.1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2385.1","heading":"Definitions","body":"When used in the remaining sections of this article, the\n\nfollowing terms shall, unless the context otherwise requires, have\n\nthe following meanings:\n\n(a) The term \"Tax Commission\" shall mean the Oklahoma Tax\n\nCommission;\n\n(b) The term \"employer\" shall mean any person (including any\n\nindividual, fiduciary, estate, trust, partnership, limited liability\n\ncompany or corporation) transacting business in or deriving any\n\nincome from sources within the State of Oklahoma for whom an\n\nindividual performs or performed any service, of whatever nature, as\n\nthe employee of such person, except that if the person for whom the\n\nindividual performs or performed the services does not have control\n\nof the payment of the wages for such services, the term \"employer\"\n\nshall mean the person having control of the payment of such wages.\n\nAs used in the preceding sentence, the term \"employer\" includes any\n\nlimited liability company, corporation, individual, estate, trust,\n\nor organization which is exempt from taxation under this article.\n\nThe term \"employer\" shall not include those nonresident employers\n\nwho have no office, warehouse, or place of business in Oklahoma and\n\nwhose transactions are limited to the solicitation of orders for\n\nmerchandise, which orders are filled from a point without the state\n\nand delivered directly from said point to the purchaser in Oklahoma;\n\n(c) The term \"employee\" shall mean any \"resident individual,\"\n\nas defined by Section 2353 of this title, performing services for an\n\nemployer, either within or without, or both within and without, the\n\nState of Oklahoma, and every other individual performing services\n\nwithin the State of Oklahoma, the performance of which services\n\nconstitutes, establishes, and determines the relationship between\n\nthe parties as that of employer and employee. As used in the\n\npreceding sentence, the term \"employee\" includes an officer of a\n\ncorporation and an officer, employee, or elected official of the\n\nUnited States, a state, territory, or any political subdivision\n\nthereof, or the District of Columbia, or any agency or\n\ninstrumentality of any one or more of the foregoing;\n\n(d) The term \"taxpayer\" is as defined by Section 2353 of this\n\ntitle, other than estates;\n\n(e) The term \"wages\" shall have the same meaning as used in the\n\nInternal Revenue Code, 26 U.S.C., Section 1 et seq., except as\n\notherwise provided in this section and article. \"Wages\" shall not\n\ninclude remuneration paid:\n\n(1) for services paid to an employee in connection with\n\nfarming activities where the amount paid is Nine\n\nHundred Dollars ($900.00) or less monthly; or\n\n(2) for domestic service in a private home, local college\n\nclub, or local chapter of a college fraternity or\n\nsorority; or\n\n(3) for service not in the course of the employer's trade\n\nor business performed in any calendar quarter by an\n\nemployee, unless the cash remuneration paid for such\n\nservice is Two Hundred Dollars ($200.00) or more; or\n\n(4) for services performed in the state by a person who is\n\nnot a \"resident individual,\" whose income in any\n\ncalendar quarter is not more than Three Hundred\n\nDollars ($300.00); or\n\n(5) for services performed by a duly ordained,\n\ncommissioned, or licensed minister of a church in the\n\nexercise of his ministry or by a member of a religious\n\norder in the exercise of duties required by such\n\norder; and\n\n(f) The term \"winnings subject to withholding\" shall have the same\n\nmeaning as used in the Internal Revenue Code, 26 U.S.C., Section 1\n\net seq., and shall apply to transactions in this state.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"d9f56ca4f67afeccf8c21e9b8d11924d97a2bba27d6d81b670d6747255a201b1","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2385","next":"us-ok/okla.-stat.-tit.-68-68-2385.10"},"notice":"GroundRules: Original legal text. Not legal advice."}