Okla. Stat. tit. 68, § 68-283

Oklahoma Statutes - Title 68. Revenue and Taxation Page 141

A. For all taxable years which begin on or after January 1,

2016, the Oklahoma Tax Commission shall establish

forms and procedures for an aggregate business filing and

remittance. At the election of a person or entity doing

business in this state, the aggregate business filing may be

used as a single filing in lieu of the filing of separate

returns, applications or other annual filings required

pursuant to the Oklahoma Income Tax Act, the Franchise

Tax Code and the fee required pursuant to paragraph 18

of subsection A of Section 1142 of Title 18 of the

Oklahoma Statutes. The computation of tax liability and

the amount of any fees determined by use of the

aggregate business filing shall be in all respects identical

to the computation of such liability pursuant to the

Oklahoma Income Tax Act, the Franchise Tax Code and

the Oklahoma General Corporation Act; provided the

remittance procedure shall provide for a single

remittance, payment or schedule pursuant to the

requirements of subsections G, H and I of Section 2368 of

Title 68 of the Oklahoma Statutes.

B. In order to use the aggregate business filing and remittance

procedures for a taxable period, a person or entity doing business

in this state shall make an election on a form and according to a

schedule prescribed by the Oklahoma Tax Commission. Such election

shall authorize the person or entity to use the aggregate business

filing and remittance procedures in lieu of the filing and

remittance procedures otherwise required but shall not exempt or

otherwise limit the liability of the taxpayer for amounts due

pursuant to the Oklahoma Income Tax Act, the Franchise Tax Code and

the Oklahoma General Corporation Act.

C. For purposes of this section, "person or entity doing

business in this state" shall mean a person or entity who:

Oklahoma Statutes - Title 68. Revenue and Taxation Page 142

1. Is domiciled in this state as an individual for business

purposes or is domiciled in this state for corporate, commercial or

other business purposes;

2. Owns or uses a part or all of its capital in this state;

3. Has at any time during the calendar year property in this

state with an aggregate value of at least Fifty Thousand Dollars

($50,000.00). For the purpose of this subsection, owned property is

valued at original cost and rented property is valued at eight times

the net annual rental charge;

4. Has during the calendar year payroll in this state of at

least Fifty Thousand Dollars ($50,000.00). Payroll in this state

includes all of the following:

a. any amount subject to withholding by the person under

Section 2385.2 of this title,

b. any other amount the person pays as compensation to an

individual under the supervision or control of the

person for work done in this state, and

c. any amount the person pays for services performed in

this state on its behalf by another;

5. Has during the calendar year sales in this state of at least

Five Hundred Thousand Dollars ($500,000.00);

6. Has at any time during the calendar year within this state

at least twenty-five percent (25%) of the person's total property,

total payroll, or total sales; or

7. Otherwise has a nexus with this state to an extent that the

person can be required to remit the tax imposed under the Oklahoma

Income Tax Act, the Franchise Tax Code and, that which is required

pursuant to the Oklahoma General Corporation Act but otherwise

remitted to the Oklahoma Tax Commission.