2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §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.
Added by Laws 1965, c. 530, § 2, emerg. eff. July 24, 1965. Renumbered from § 2330 of this title by Laws 1971, c. 137, § 32, emerg. eff. May 11, 1971. Amended by Laws 1977, c. 104, § 1, emerg. eff. May 30, 1977; Laws 1990, c. 339, § 7, emerg. eff. May 31, 1990; Laws 1991, c. 342, § 23, eff. Jan. 1, 1992; Laws 1993, c. 366, § 46, eff. Sept. 1, 1993; Laws 1994, c. 278, § 29, eff. Sept. 1, 1994.