Oklahoma Code § 68-1701

Title 68. Revenue And Taxation: Definitions
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As used in Sections 1701 through 1707 of this title:
1.  "Contractor" includes all prime and general contractors,
subcontractors, independent contractors and persons engaged in
contract labor who through negotiations or competititve bidding
enter into contracts to furnish labor, materials or both and the
required equipment to perform the contract for a fixed price and who
in pursuit of independent business undertake a job in whole or in
part retaining substantial control of the method and manner of
accomplishing the desired result and means any person, firm, joint
venture, partnership, copartnership, association, corporation, or
other organization engaged in the business of the construction,
alteration, repairing, dismantling,or demolition of roads, bridges,
viaducts, sewers, water and gas mains, streets,disposal plants,
water filters, tanks, towers, airports, buildings, dams, levees,
canals, railways and rail facilities, oil and gas wells, water
wells, pipelines, refineries, industrial or processing plants,
chemical plants, power plants, electric or telephone or any other
type of energy or message transmission lines or equipment, or any
other type of construction excluding family farm operations.  The
term contractor shall not include the state or any agency,
institution, or political subdivision of the state or any duly
constituted authority of a political subdivision;
2.  "Resident contractor" means a contractor who maintains his
principal place of business in this state or a multi state employer
who maintains a permanent work force of three or more employees in
this state;
3.  "Nonresident contractor" means a contractor who maintains
his principal place of business outside this state or a multi state
employer who does not maintain a permanent work force of three or
more employees in this state.

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