Okla. Admin. Code § 710:95-22-2

Current through Vol. 42, No. 7, December 16, 2024

Section 710:95-22-2 - Requirement for contractors to possess certain employer identification numbers

(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 ]

Okla. Admin. Code § 710:95-22-2

Added at 30 Ok Reg 1874, eff 7-11-13

Amended by Oklahome Register, Volume 33, Issue 23, August 15, 2016, eff. 8/25/2016