710:50-17-3 What constitutes "Nexus"

(a) If a corporation has one or more of the following activities in Oklahoma, it is considered to have "nexus" and shall be subject to Oklahoma income taxes: (1) Maintenance of any business location in Oklahoma, including any kind of office. (2) Ownership of real estate in Oklahoma. (3) Ownership of a stock of goods in a public warehouse or on consignment in Oklahoma. (4) Ownership of a stock of goods in the hands of a distributor or other non-employee representative in Oklahoma, if used to fill orders for the owner's account. (5) Usual or frequent activity in Oklahoma by employee or representative soliciting orders with authority to accept them. (6) Usual or frequent activity in Oklahoma by employee or representative engaged in a purchasing activity or in the performance of services (including construction, installation, assembly, or repair of equipment). (7) Operation of mobile stores in Oklahoma (such as trucks with driver-salespersons), regardless of frequency. (8) Other miscellaneous activities by employees or representatives in Oklahoma such as credit investigations, collection of delinquent accounts, conducting training classes or seminars for customer personnel in the operation, repair and maintenance of its products. (9) Leasing of tangible property and licensing of intangible rights for use in Oklahoma. (10) The sale of other than tangible personal property such as real estate, services and intangibles in Oklahoma. (11) The performance of construction contracts or service contracts in Oklahoma. (b) The guidelines expressed in (a) of this Section as to what activities constitute "nexus" should not be considered all-inclusive. Questions may be sent to the Oklahoma Tax Commission, Audit Services Division, 123 Robert S. Kerr Ave, Oklahoma City, Oklahoma 73102.