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If an entity only has income from investments in other entities (i.e. all flow through income), is it required to file?  For example, ABC Partnership owns an interest in XYZ Partnership.  XYZ Partnership is a retail location that sells widgets in Oklahoma.  XYZ Partnership is clearly doing business in Oklahoma.  ABC Partnership is merely an investor in XYZ Partnership and has no other business activities.  Question – is ABC Partnership doing business in Oklahoma?

Yes, the described entities are doing business in Oklahoma as defined in the Business Activity Tax Act and are required to file the BT-190 and pay the applicable tax.

 

 

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