Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority
Subchapter 22 - Registration Requirements for Resident and Nonresident Contractors
Section 710:95-22-2 - Requirement for contractors to possess certain employer identification numbers
Universal Citation: OK Admin Code 710:95-22-2
Current through Vol. 42, No. 1, September 16, 2024
(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
]
Added at 30 Ok Reg 1874, eff 7-11-13
Disclaimer: These regulations may not be the most recent version. Oklahoma may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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