OK SB102

Nonresident individuals who work in Oklahoma for 30 or fewer calendar days per year and work in multiple states are exempt from Oklahoma income tax on that compensation, effective tax year 2027

Professional athletes, professional entertainers, and public figures paid on a per-event basis are explicitly excluded from the 30-day exemption and remain subject to Oklahoma income tax

Employers are not required to withhold Oklahoma taxes for nonresident employees meeting the 30-day threshold, but must withhold for all days worked if the employee exceeds 30 days in a tax year

Employers are protected from penalties and interest for failing to withhold nonresident employee taxes if they relied on time and attendance systems, travel records, employee statements, or other specified documentation

Effective date is November 1, 2026