ayments for professional services, their reporting and taxability are governed by the Internal Revenue Code and the Oklahoma State statutes. The criteria used for determining whether an individual should be considered an employee or independent contractor are established by the Internal Revenue Service (IRS), Department of Labor, and the courts.
 
A consultant or independent contractor is a person engaged by the University on a limited basis to perform specific functions or tasks at his or her own discretion with respect to the means and methods used to accomplish the assignment. They can also be known as independent service providers. These individuals must not be currently employed by the University and must not have been employed by the University within the previous rolling twelve month period.