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Oklahoma Statutes - Title 40. Labor Page 38 (k) service performed by an individual under the age of eighteen (18) in the delivery and distribution of newspapers or shopping news, not including delivery or distribution to any point for subsequent delivery or distribution, and services performed by an individual eighteen (18) years of age or older who meets the definition of a "direct seller" as defined in 26 U.S.C., Section 3508(b)(2), that states in pertinent part: (i) the individual must be engaged in the delivery or distribution of newspapers or shopping news, including any services directly related to such trade or business, (ii) substantially all the remuneration, whether or not paid in cash, for the performance of the services described in division (i) of this subparagraph is directly related to sales or other output, including the performance of services, rather than the number of hours worked, and (iii) the services performed by the individual are performed pursuant to a written contract between the person and the person for whom the services are performed and the contract provides that the person will not be treated as an employee with respect to the services; (l) service performed in the employ of a school, college or university, if the service is performed: (i) by a student who is enrolled and is regularly attending classes at the school, college, or university, or (ii) by the spouse of the student, if the spouse is advised, at the time the spouse commences to perform the service, that: (I) the employment of the spouse to perform the service is provided under a program to provide financial assistance to the student by the school, college, or university, and (II) the employment will not be covered by any program of unemployment insurance; (m) service performed by an individual who is enrolled at a nonprofit or public educational institution which normally maintains a regular faculty and curriculum and normally has a regularly organized body of students in attendance at the place where its educational activities are carried on as a student in a full-time program, taken for credit at the