Okla. Admin. Code § 710:23-1-11 - Withholding from winnings
Winnings from bingo games, U-Pik-Em games, and breakopen ticket games which are subject to withholding under the Internal Revenue Code are subject to withholding for Oklahoma state tax purposes. Currently, under federal law, winnings from bingo games are not subject to withholding. Winnings from all other types of charity games are subject to withholding if the amount won exceeds three hundred (300) times the amount paid to play.
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