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Oklahoma Administrative Code (Last Updated: March 11, 2021) |
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TITLE 710. Oklahoma Tax Commission |
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Chapter 95. Miscellaneous Areas of Regulatory and Administrative Authority |
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Subchapter 22. Registration Requirements for Resident and Nonresident Contractors |
SECTION 710:95-22-2. Requirement for contractors to possess certain employer identification numbers
Latest version.
- (a) Requirement for employer identification numbers. Resident and nonresident contractors must have in their possession employer identifications numbers issued to them by the Oklahoma Tax Commission, Oklahoma Employment Security Commission, Internal Revenue Service and Social Security Administration. [See: 68 O.S. § 1701.1](b) Exceptions. The requirement set forth in subsection (a) of this Section does not apply under the following circumstances:(1) A contract for an entire project requiring services of less than three (3) employees.(2) A resident contractor constructing a single family dwelling when the total cost of the project is less than the average sales price of a single family dwelling in this state as set each year by the National Association of Home Builders.(3) An out-of-state business that conducts operations within the state for purposes of performing work or services related to a declared state disaster or emergency during the disaster response period. [See: 68 O.S. § 55005]