{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-283","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-283","heading":"Aggregate business filing and remittance","body":"\n\nA. For all taxable years which begin on or after January 1,\n\n2016, the Oklahoma Tax Commission shall establish\n\nforms and procedures for an aggregate business filing and\n\nremittance. At the election of a person or entity doing\n\nbusiness in this state, the aggregate business filing may be\n\nused as a single filing in lieu of the filing of separate\n\nreturns, applications or other annual filings required\n\npursuant to the Oklahoma Income Tax Act, the Franchise\n\nTax Code and the fee required pursuant to paragraph 18\n\nof subsection A of Section 1142 of Title 18 of the\n\nOklahoma Statutes. The computation of tax liability and\n\nthe amount of any fees determined by use of the\n\naggregate business filing shall be in all respects identical\n\nto the computation of such liability pursuant to the\n\nOklahoma Income Tax Act, the Franchise Tax Code and\n\nthe Oklahoma General Corporation Act; provided the\n\nremittance procedure shall provide for a single\n\nremittance, payment or schedule pursuant to the\n\nrequirements of subsections G, H and I of Section 2368 of\n\nTitle 68 of the Oklahoma Statutes.\n\nB. In order to use the aggregate business filing and remittance\n\nprocedures for a taxable period, a person or entity doing business\n\nin this state shall make an election on a form and according to a\n\nschedule prescribed by the Oklahoma Tax Commission. Such election\n\nshall authorize the person or entity to use the aggregate business\n\nfiling and remittance procedures in lieu of the filing and\n\nremittance procedures otherwise required but shall not exempt or\n\notherwise limit the liability of the taxpayer for amounts due\n\npursuant to the Oklahoma Income Tax Act, the Franchise Tax Code and\n\nthe Oklahoma General Corporation Act.\n\nC. For purposes of this section, \"person or entity doing\n\nbusiness in this state\" shall mean a person or entity who:\n\n1. Is domiciled in this state as an individual for business\n\npurposes or is domiciled in this state for corporate, commercial or\n\nother business purposes;\n\n2. Owns or uses a part or all of its capital in this state;\n\n3. Has at any time during the calendar year property in this\n\nstate with an aggregate value of at least Fifty Thousand Dollars\n\n($50,000.00). For the purpose of this subsection, owned property is\n\nvalued at original cost and rented property is valued at eight times\n\nthe net annual rental charge;\n\n4. Has during the calendar year payroll in this state of at\n\nleast Fifty Thousand Dollars ($50,000.00). Payroll in this state\n\nincludes all of the following:\n\na. any amount subject to withholding by the person under\n\nSection 2385.2 of this title,\n\nb. any other amount the person pays as compensation to an\n\nindividual under the supervision or control of the\n\nperson for work done in this state, and\n\nc. any amount the person pays for services performed in\n\nthis state on its behalf by another;\n\n5. Has during the calendar year sales in this state of at least\n\nFive Hundred Thousand Dollars ($500,000.00);\n\n6. Has at any time during the calendar year within this state\n\nat least twenty-five percent (25%) of the person's total property,\n\ntotal payroll, or total sales; or\n\n7. Otherwise has a nexus with this state to an extent that the\n\nperson can be required to remit the tax imposed under the Oklahoma\n\nIncome Tax Act, the Franchise Tax Code and, that which is required\n\npursuant to the Oklahoma General Corporation Act but otherwise\n\nremitted to the Oklahoma Tax Commission.","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":"f427e8f4b857f8752001b8d50dc8c632ca824e05e7b0f85e69977a41bdca9d6e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2829.1","next":"us-ok/okla.-stat.-tit.-68-68-2830"},"notice":"GroundRules: Original legal text. Not legal advice."}